Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or anti...
Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitatio...
Inadvertent errors in taxable value and IGST declarations in export shipping bills may be corrected through consequential rectification of GSTR-1 and GSTR-3B for FY 2017-18 after amendment of the shipping bills. In the stated peculiar facts and by consent of the parties, rectification of the specified GST returns was permitted, subject to assessment, verification or scrutiny in accordance with law.
Inadvertent errors in taxable value and IGST declarations in export shipping bills may be corrected through consequential rectification of GSTR-1 and GSTR-3B for FY 2017-18 after amendment of the shipping bills. In the stated peculiar facts and by consent of the parties, rectification of the specified GST returns was permitted, subject to assessment, verification or scrutiny in accordance with law.
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