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...
Valuation - Construction of commercial and residential complexes - when abatement is claimed, it should be from value inclusive of all the materials used for providing the service - stay granted partly - AT
Valuation - Construction of commercial and residential complexes - when abatement is claimed, it should be from value inclusive of all the materials used for providing the service - stay granted partly - AT
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