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...
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Partnership firm dissolution, accounts settlement, and distribution of shares. Receiver appointed to manage assets until winding up. Defendants restrained from disposing firm property. Appellant company took over firm assets. u/s 37 of 1932 Act, outgoing partner entitled to accounts, share in profits derived from their share in firm assets. Extent of appellant's business derived from firm assets to be determined through evidence. Appeal against remand order to trial court dismissed.
Partnership firm dissolution, accounts settlement, and distribution of shares. Receiver appointed to manage assets until winding up. Defendants restrained from disposing firm property. Appellant company took over firm assets. u/s 37 of 1932 Act, outgoing partner entitled to accounts, share in profits derived from their share in firm assets. Extent of appellant's business derived from firm assets to be determined through evidence. Appeal against remand order to trial court dismissed.
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