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...
NCLAT affirmed the Resolution Professional's calculation of worker's salary claim at Rs.185,62,360/- for layoff period. The tribunal determined that the Resolution Professional correctly admitted the claim without challenging its quantum. The Adjudicating Authority explicitly noted that determining workers' entitlements under Industrial Dispute Act falls outside its jurisdictional scope. Consequently, no procedural errors were found in the original order, and the appeal was summarily dismissed, upholding the initial claim calculation and maintaining the Resolution Professional's original determination.
NCLAT affirmed the Resolution Professional's calculation of worker's salary claim at Rs.185,62,360/- for layoff period. The tribunal determined that the Resolution Professional correctly admitted the claim without challenging its quantum. The Adjudicating Authority explicitly noted that determining workers' entitlements under Industrial Dispute Act falls outside its jurisdictional scope. Consequently, no procedural errors were found in the original order, and the appeal was summarily dismissed, upholding the initial claim calculation and maintaining the Resolution Professional's original determination.
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