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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The CBDT extended the due date for determining the amount payable under column (3) of the Table in section 90 of the Direct Tax Vivad Se Vishwas Scheme, 2024 from 31st December, 2024 to 31st January, 2025. Where a declaration is filed on or before 31st January, 2025, the payable amount shall be determined as per column (3), and for declarations filed on or after 1st February, 2025, the payable amount shall be determined as per column (4) of the said Table.
The CBDT extended the due date for determining the amount payable under column (3) of the Table in section 90 of the Direct Tax Vivad Se Vishwas Scheme, 2024 from 31st December, 2024 to 31st January, 2025. Where a declaration is filed on or before 31st January, 2025, the payable amount shall be determined as per column (3), and for declarations filed on or after 1st February, 2025, the payable amount shall be determined as per column (4) of the said Table.
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