Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
TDS u/s 194H - assessee is a cellular mobile service providers - Aligning with the Supreme Court's judgment, the Gujarat High Court ruled in favor of the appellant, stating that the discounts given to distributors are not commissions and that the relationship between the parties is of principal to principal. Consequently, the appellant is not required to deduct tax at source under Section 194H of the Income Tax Act concerning the discounts offered to distributors.
TDS u/s 194H - assessee is a cellular mobile service providers - Aligning with the Supreme Court's judgment, the Gujarat High Court ruled in favor of the appellant, stating that the discounts given to distributors are not commissions and that the relationship between the parties is of principal to principal. Consequently, the appellant is not required to deduct tax at source under Section 194H of the Income Tax Act concerning the discounts offered to distributors.
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