Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or anti...
Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitatio...
Irregular availment of capital goods credit availed on the CVD paid on the imported capital goods cleared under EPCG licence - no suppression of facts by the appellants with deliberate intention to evade duty - Penalty levied u/s 11AC waived - AT
Irregular availment of capital goods credit availed on the CVD paid on the imported capital goods cleared under EPCG licence - no suppression of facts by the appellants with deliberate intention to evade duty - Penalty levied u/s 11AC waived - AT
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