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...
Condonation of delay - Exparte order - delay of 21 days - Tribunal should adopt a lenient approach in dealing with an application for condonation of delay. Length of delay is not material but sufficiency of the cause is - Tribunal invoked the wrong provision - tribunal to re-decide the matter - HC
Condonation of delay - Exparte order - delay of 21 days - Tribunal should adopt a lenient approach in dealing with an application for condonation of delay. Length of delay is not material but sufficiency of the cause is - Tribunal invoked the wrong provision - tribunal to re-decide the matter - HC
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