Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
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HC held that Section 65B of the Indian Evidence Act, 1872 and corresponding provisions in Bharatiya Sakshya Adhiniyam, 2023 are inapplicable to income tax assessment proceedings. The court determined that technical evidentiary rules do not govern such administrative proceedings. Electronic records seized from the assessee's systems can be admitted without mandatory expert certification. While the assessee retains the right to challenge the genuineness of electronic materials, procedural technicalities cannot shield them from scrutiny. The court emphasized that departmental manuals lack statutory force and cannot override established legal principles regarding evidence admission in assessment proceedings.
HC held that Section 65B of the Indian Evidence Act, 1872 and corresponding provisions in Bharatiya Sakshya Adhiniyam, 2023 are inapplicable to income tax assessment proceedings. The court determined that technical evidentiary rules do not govern such administrative proceedings. Electronic records seized from the assessee's systems can be admitted without mandatory expert certification. While the assessee retains the right to challenge the genuineness of electronic materials, procedural technicalities cannot shield them from scrutiny. The court emphasized that departmental manuals lack statutory force and cannot override established legal principles regarding evidence admission in assessment proceedings.
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