Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Disallowance u/s 14A r.w.r. 8D - no proper recording of satisfaction by the AO for rejecting the suomoto disallowance made by the Assessee - The Tribunal found that in the current case, similar to the preceding assessment year, there was no proper recording of satisfaction by the AO for rejecting the suo moto disallowance made by the Assessee. As a result, the Tribunal allowed the Assessee's appeal and directed the AO to delete the impugned addition.
Disallowance u/s 14A r.w.r. 8D - no proper recording of satisfaction by the AO for rejecting the suomoto disallowance made by the Assessee - The Tribunal found that in the current case, similar to the preceding assessment year, there was no proper recording of satisfaction by the AO for rejecting the suo moto disallowance made by the Assessee. As a result, the Tribunal allowed the Assessee's appeal and directed the AO to delete the impugned addition.
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