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...
Benefit of Notification No.12/2003-ST - As per the agreement entered into between the parties, it is 'service of supply of food', under Outdoor Catering Service - prima facie case is against the assessee - AT
Benefit of Notification No.12/2003-ST - As per the agreement entered into between the parties, it is 'service of supply of food', under Outdoor Catering Service - prima facie case is against the assessee - AT
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