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 case pertains to tax deducted at source (TDS) by the respondent from the petitioner's income but not deposited with the tax authorities. The petitioner claimed non-liability to pay tax deducted by the respondent, as reflected in Form 16A. The revenue pointed out adjustments for different assessment years. The court held that the adjustment for the assessment year 2017-18 was permissible, as the outstanding demand of Rs. 42,070 was recoverable. However, for the assessment years 2009-10, 2010-11, and 2011-12, the adjustment was set aside in favor of the petitioner, following a previous decision. The impugned notices and order were set aside for those assessment years, and the revenue was directed to pass necessary consequential orders accordingly.
The case pertains to tax deducted at source (TDS) by the respondent from the petitioner's income but not deposited with the tax authorities. The petitioner claimed non-liability to pay tax deducted by the respondent, as reflected in Form 16A. The revenue pointed out adjustments for different assessment years. The court held that the adjustment for the assessment year 2017-18 was permissible, as the outstanding demand of Rs. 42,070 was recoverable. However, for the assessment years 2009-10, 2010-11, and 2011-12, the adjustment was set aside in favor of the petitioner, following a previous decision. The impugned notices and order were set aside for those assessment years, and the revenue was directed to pass necessary consequential orders accordingly.
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