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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ITAT remanded matter to AO to verify if assessee applied for completion/occupancy certificate before specified date of 31.03.2013 and if there was any lapse by assessee in fulfilling conditions for making application. AO directed to decide pro-rata deduction u/s 80IB(10) and violation of 80IB(10)(e) afresh after examining evidence. Assessee's ground allowed for statistical purposes.
ITAT remanded matter to AO to verify if assessee applied for completion/occupancy certificate before specified date of 31.03.2013 and if there was any lapse by assessee in fulfilling conditions for making application. AO directed to decide pro-rata deduction u/s 80IB(10) and violation of 80IB(10)(e) afresh after examining evidence. Assessee's ground allowed for statistical purposes.
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