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...
AO's order for special audit u/s 142(2A) quashed as satisfaction not recorded as mandated; extension for furnishing special audit report granted to auditor instead of assessee held invalid as beyond AO's jurisdiction; CIT(A)'s findings upholding invalidity of assessment affirmed by ITAT.
AO's order for special audit u/s 142(2A) quashed as satisfaction not recorded as mandated; extension for furnishing special audit report granted to auditor instead of assessee held invalid as beyond AO's jurisdiction; CIT(A)'s findings upholding invalidity of assessment affirmed by ITAT.
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