Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
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Warehousing of imported Goods without payment of duty - The Tribunal concluded that the appellant complied with all legal provisions for the importation and warehousing of goods under the Customs Act, 1962. The Tribunal found no basis for the demand for customs duty on raw materials used in manufacturing, which were imported and stored in a licensed private bonded warehouse. - The Tribunal affirmed that the jurisdiction for raising demand for short levy lies with the proper officer having jurisdiction over the warehouse and not with the Custom House of the port of import, aligning with previous Tribunal decisions and legal provisions.
Warehousing of imported Goods without payment of duty - The Tribunal concluded that the appellant complied with all legal provisions for the importation and warehousing of goods under the Customs Act, 1962. The Tribunal found no basis for the demand for customs duty on raw materials used in manufacturing, which were imported and stored in a licensed private bonded warehouse. - The Tribunal affirmed that the jurisdiction for raising demand for short levy lies with the proper officer having jurisdiction over the warehouse and not with the Custom House of the port of import, aligning with previous Tribunal decisions and legal provisions.
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