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 Amnesty Scheme under KGST - revenue refused to grant the benefit of amnesty scheme since the tax was paid before the effective date on which scheme came into force - benefit allowed - HC
Benefit of Amnesty Scheme under KGST - revenue refused to grant the benefit of amnesty scheme since the tax was paid before the effective date on which scheme came into force - benefit allowed - HC
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