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...
Investment allowance under section 32A(1)(2)(iii) - . The words “shall be deemed always to have included“, therefore, have to be given a limited meaning of understanding the blended flavouring concentrates as always including the synthetic essences - HC
Investment allowance under section 32A(1)(2)(iii) - . The words “shall be deemed always to have included“, therefore, have to be given a limited meaning of understanding the blended flavouring concentrates as always including the synthetic essences - HC
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