Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Denial of refund claim - Export of service - merely because the goods supplied were ultimately used in India, cannot be a reason to hold that there was no export of the output service - AT
Denial of refund claim - Export of service - merely because the goods supplied were ultimately used in India, cannot be a reason to hold that there was no export of the output service - AT
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