Contingency expenses, exempt-income disallowance, and royalty benchmarking: unsupported adjustments were deleted under consistent accounting and trans...
Disciplinary proportionality requires penalties for Authorised Representative misconduct to match proven harm, leading to reconsideration of registrat...
Refund of differential duty claim – Liability of duty on Transaction value or as per tariff value fixed by the Central Govt. - assessees are entitled to refund provided the conditions of Section 27 are fulfilled - AT
Refund of differential duty claim – Liability of duty on Transaction value or as per tariff value fixed by the Central Govt. - assessees are entitled to refund provided the conditions of Section 27 are fulfilled - AT
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