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...
CENVAT Credit - input services - inclusion part - Credit availed on Civil Construction service - If, the said services were not covered by Rule 2(l), it would not have been necessary to introduce the amendment - credit allowed - HC
CENVAT Credit - input services - inclusion part - Credit availed on Civil Construction service - If, the said services were not covered by Rule 2(l), it would not have been necessary to introduce the amendment - credit allowed - HC
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