Timing mismatch in income recognition requires verification whether receipts were already taxed in an earlier year; matter remitted for fresh examinat...
FOB transaction value and export incentives: customs valuation cannot override contractual export benefits or support confiscation without valid proof...
Tribunal jurisdiction to condone delay beyond the statutory cap under section 107(4) of the CGST Act is identified as the central issue. The Special Bench directed the Registry to obtain and place details of appeals involving the identical question and listed the matter for hearing. The text records no determination on whether delay beyond the statutory limit may be condoned.
Tribunal jurisdiction to condone delay beyond the statutory cap under section 107(4) of the CGST Act is identified as the central issue. The Special Bench directed the Registry to obtain and place details of appeals involving the identical question and listed the matter for hearing. The text records no determination on whether delay beyond the statutory limit may be condoned.
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