Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
Prima facie case has been made out by the appellant on the ground that the show-cause notice has been issued under a wrong Section and in the absence of issuance of show-cause notice invoking extended period u/s 11A, the demand could not have been sustained- AT
Prima facie case has been made out by the appellant on the ground that the show-cause notice has been issued under a wrong Section and in the absence of issuance of show-cause notice invoking extended period u/s 11A, the demand could not have been sustained- AT
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