Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
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Exemption from additional duty of customs u/s 3(5) of the Customs Tariff Act, 1975 - appellant could have entertained a bona fide belief that their activities would not amount to manufacture under SEZ Act - demand set aside on the ground of period of limitation - AT
Exemption from additional duty of customs u/s 3(5) of the Customs Tariff Act, 1975 - appellant could have entertained a bona fide belief that their activities would not amount to manufacture under SEZ Act - demand set aside on the ground of period of limitation - AT
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