Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
The ITAT addressed various issues: disallowance u/s 40(a)(ia) for year-end provisions, deduction u/s 10AA for interest income, TDS u/s 195 for subscription fees, foreign tax credit for Sec. 10A/10AA income, MAT computation on investment diminution, deduction u/s 10AA on commercial profits, overseas state tax deduction, TDS u/s 195 for imported software, disallowance u/s 14A, advertisement expenses nature, Tata Brand Equity subscription, and commission payment to non-resident. The ITAT emphasized the importance of legal precedents and relevant case laws in reaching decisions favoring the assessee in various aspects, including disallowances and deductions, ensuring fair treatment and adherence to tax laws.
The ITAT addressed various issues: disallowance u/s 40(a)(ia) for year-end provisions, deduction u/s 10AA for interest income, TDS u/s 195 for subscription fees, foreign tax credit for Sec. 10A/10AA income, MAT computation on investment diminution, deduction u/s 10AA on commercial profits, overseas state tax deduction, TDS u/s 195 for imported software, disallowance u/s 14A, advertisement expenses nature, Tata Brand Equity subscription, and commission payment to non-resident. The ITAT emphasized the importance of legal precedents and relevant case laws in reaching decisions favoring the assessee in various aspects, including disallowances and deductions, ensuring fair treatment and adherence to tax laws.
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