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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ITAT dismissed the Revenue's appeal regarding rectification u/s 154, finding no prima facie mistake apparent from records. The tribunal concluded that the deduction u/s 80IA(12A) was comprehensively examined by CIT(A), and the provisions of section 154 could not be invoked to modify the assessee's claim. The AO was not justified in withdrawing the deduction claim under section 80IA(2A), and both legal grounds and case merits supported dismissal of the Revenue's appeal.
ITAT dismissed the Revenue's appeal regarding rectification u/s 154, finding no prima facie mistake apparent from records. The tribunal concluded that the deduction u/s 80IA(12A) was comprehensively examined by CIT(A), and the provisions of section 154 could not be invoked to modify the assessee's claim. The AO was not justified in withdrawing the deduction claim under section 80IA(2A), and both legal grounds and case merits supported dismissal of the Revenue's appeal.
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