Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
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The ITAT allowed the deduction claimed u/s 80G for Corporate Social Responsibility (CSR) expenditure. The solitary reason for denying the deduction by the lower authorities was that it was a statutory obligation under the Companies Law and not a voluntary contribution. However, the Tribunal held that the assessee had fulfilled all the conditions for claiming deduction u/s 80G, and the donations were verified by the tax auditor. The Tribunal directed the Assessing Officer to grant the deduction claimed u/s 80G.
The ITAT allowed the deduction claimed u/s 80G for Corporate Social Responsibility (CSR) expenditure. The solitary reason for denying the deduction by the lower authorities was that it was a statutory obligation under the Companies Law and not a voluntary contribution. However, the Tribunal held that the assessee had fulfilled all the conditions for claiming deduction u/s 80G, and the donations were verified by the tax auditor. The Tribunal directed the Assessing Officer to grant the deduction claimed u/s 80G.
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