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...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
ITAT quashed additions made under section 153A for AY 2013-14 to 2015-16 due to absence of incriminating material found during search proceedings. The Tribunal emphasized that in unabated assessments, additions require supporting incriminating evidence discovered during search. Additionally, the approval granted under section 153D was deemed invalid as Additional CIT failed to demonstrate proper application of mind, merely providing symbolic approval without substantive review. The approval memo revealed delegation of statutory duty to subordinate AO, contrary to legal requirements. Following Abhisar Buildwell precedent, ITAT invalidated the assessment orders, holding them legally unsustainable due to procedural defects in both search-based additions and supervisory approval process.
ITAT quashed additions made under section 153A for AY 2013-14 to 2015-16 due to absence of incriminating material found during search proceedings. The Tribunal emphasized that in unabated assessments, additions require supporting incriminating evidence discovered during search. Additionally, the approval granted under section 153D was deemed invalid as Additional CIT failed to demonstrate proper application of mind, merely providing symbolic approval without substantive review. The approval memo revealed delegation of statutory duty to subordinate AO, contrary to legal requirements. Following Abhisar Buildwell precedent, ITAT invalidated the assessment orders, holding them legally unsustainable due to procedural defects in both search-based additions and supervisory approval process.
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