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...
Advance receive before levy of service tax i.e. 1/5/2006 - in the absence of any positive action of in suppressing the details from the department, demand cannot be raised invoking extended period of limitation - AT
Advance receive before levy of service tax i.e. 1/5/2006 - in the absence of any positive action of in suppressing the details from the department, demand cannot be raised invoking extended period of limitation - AT
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