Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
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 ...
Valuation - Inclusion of Amortized cost of mould - In absence of any depression to the assessable value, the cost of moulds in the present case cannot be held to be liable to duty without that being cleared by the appellant nor the difference realized by appellant from Tata Motors exigible to duty in absence of removal of that goods - AT
Valuation - Inclusion of Amortized cost of mould - In absence of any depression to the assessable value, the cost of moulds in the present case cannot be held to be liable to duty without that being cleared by the appellant nor the difference realized by appellant from Tata Motors exigible to duty in absence of removal of that goods - AT
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