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...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Deduction of tax from salary arrears appropriated for transfer to pension corpus set up under pension regulations. Constitutionality of Explanation to Section 17(2)(ii)(c) of Income Tax Act 1961 and relevant circulars challenged. High Court held the issue identical to previous case, extended liberty to petitioners to make requests for determination of tax deduction rate. Interim injunction to continue till specified date or disposal of representations. For house rent allowance arising from bipartite settlement, same direction applied as the legal position is identical.
Deduction of tax from salary arrears appropriated for transfer to pension corpus set up under pension regulations. Constitutionality of Explanation to Section 17(2)(ii)(c) of Income Tax Act 1961 and relevant circulars challenged. High Court held the issue identical to previous case, extended liberty to petitioners to make requests for determination of tax deduction rate. Interim injunction to continue till specified date or disposal of representations. For house rent allowance arising from bipartite settlement, same direction applied as the legal position is identical.
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