Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Misclassification between copra and dry coconut: customs recovery and re-valuation quashed for lack of prior licensing-authority invalidation, appeals...
Deduction under Chapter VIA for new employment could not be denied merely because Form No. 10DA was filed belatedly. The Tribunal treated the form-filing requirement as procedural, not substantive, and followed its earlier view that delay in furnishing the form does not defeat an otherwise admissible claim where no contrary material is shown. As the facts and grounds were identical for both assessment years, the same relief applied in each year. The appellate order was set aside and the Assessing Officer/CPC was directed to allow the deduction as claimed.
Deduction under Chapter VIA for new employment could not be denied merely because Form No. 10DA was filed belatedly. The Tribunal treated the form-filing requirement as procedural, not substantive, and followed its earlier view that delay in furnishing the form does not defeat an otherwise admissible claim where no contrary material is shown. As the facts and grounds were identical for both assessment years, the same relief applied in each year. The appellate order was set aside and the Assessing Officer/CPC was directed to allow the deduction as claimed.
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