Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
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The ITAT Chennai held that the denial of registration u/s 80G(5) to an old trust was unjustified as the trust existed before the new registration regime. The trust mistakenly applied u/s 80G(5)(iv) instead of u/s 80G(5)(i), receiving provisional approval for 3 years. The trust's subsequent application u/s 80G(5)(iii) was rejected for violating timelines. Referring to a precedent, the ITAT directed authorities to consider the trust's application u/s 80G(5)(i) within the extended deadline and make a decision within six months.
The ITAT Chennai held that the denial of registration u/s 80G(5) to an old trust was unjustified as the trust existed before the new registration regime. The trust mistakenly applied u/s 80G(5)(iv) instead of u/s 80G(5)(i), receiving provisional approval for 3 years. The trust's subsequent application u/s 80G(5)(iii) was rejected for violating timelines. Referring to a precedent, the ITAT directed authorities to consider the trust's application u/s 80G(5)(i) within the extended deadline and make a decision within six months.
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