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 denied deduction u/s 80GGC for contributing to an unrecognized political party lacking recognition by the Election Commissioner of India and infrastructure. The assessee failed to address doubts on the contribution's genuineness or provide necessary details. Lack of verification and certification of submitted documents led to dismissal of appeal. The claim was rejected due to the political party's unrecognized status.
The ITAT denied deduction u/s 80GGC for contributing to an unrecognized political party lacking recognition by the Election Commissioner of India and infrastructure. The assessee failed to address doubts on the contribution's genuineness or provide necessary details. Lack of verification and certification of submitted documents led to dismissal of appeal. The claim was rejected due to the political party's unrecognized status.
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