Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
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Assessee partly succeeded. AO made addition u/s 69A r.w.s 115BBE treating bank deposits as unexplained money despite assessee providing details of fixed deposits, bank statements, investments from employment income except one entry of Rs. 63,133. ITAT held once source is explained with supporting evidence, mere doubting genuineness without basis is unjustified. Except Rs. 63,133, no addition u/s 69A can be made for explained credits. Decided in favour of assessee partly.
Assessee partly succeeded. AO made addition u/s 69A r.w.s 115BBE treating bank deposits as unexplained money despite assessee providing details of fixed deposits, bank statements, investments from employment income except one entry of Rs. 63,133. ITAT held once source is explained with supporting evidence, mere doubting genuineness without basis is unjustified. Except Rs. 63,133, no addition u/s 69A can be made for explained credits. Decided in favour of assessee partly.
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