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...
Whether the Forty-sixth amendment to the Constitution of India has done away with the doctrine of Mutuality - the claim of the assessee itself does not appears to be a bonafide claim - HC
Whether the Forty-sixth amendment to the Constitution of India has done away with the doctrine of Mutuality - the claim of the assessee itself does not appears to be a bonafide claim - HC
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