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...
The ITAT Raipur had jurisdiction over the case of a private salaried employee's reopened assessment. The jurisdiction was transferred u/s 127 to ITO, Ward-1(1), Bhilai by order of ACIT Tax-1 u/s 120. The claim of exemption of Leave Fare Concession (LFC) was disallowed. The Tribunal upheld the jurisdiction transfer and the disallowance, dismissing the assessee's appeal. The CIT(A) had rightly sustained the disallowance.
The ITAT Raipur had jurisdiction over the case of a private salaried employee's reopened assessment. The jurisdiction was transferred u/s 127 to ITO, Ward-1(1), Bhilai by order of ACIT Tax-1 u/s 120. The claim of exemption of Leave Fare Concession (LFC) was disallowed. The Tribunal upheld the jurisdiction transfer and the disallowance, dismissing the assessee's appeal. The CIT(A) had rightly sustained the disallowance.
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