Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →


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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →


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Group Company – EPCG Scheme - Perusal of definition of “Group Company” reveal that two or more enterprises, ought to be in position directly or indirectly to exercise 26% or more voting rights in other enterprise – Authorities directed to consider utilization of excess exports of group company in computation of export obligation in terms of para 9.28 of FTP - HC