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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
The Central Government, u/s 10(46) of IT Act 1961, has notified 'Mathura Vrindavan Development Authority' as an assessee for tax purposes. The Authority is constituted u/r the Uttar Pradesh Urban Planning Development Act, 1973. Effective from assessment year 2024-25, subject to the condition that it continues to operate u/r the said Act with specified purposes. This notification, issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, is signed by Under Secy. (TPL).
The Central Government, u/s 10(46) of IT Act 1961, has notified 'Mathura Vrindavan Development Authority' as an assessee for tax purposes. The Authority is constituted u/r the Uttar Pradesh Urban Planning Development Act, 1973. Effective from assessment year 2024-25, subject to the condition that it continues to operate u/r the said Act with specified purposes. This notification, issued by the Ministry of Finance, Department of Revenue, Central Board of Direct Taxes, is signed by Under Secy. (TPL).
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