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...
Refund of the differential amount - Trade discount - The trade discount was given to a wholesaler and not in the course of any retail sale - The hurdle in the context of refund, namely, identification of the end customer from whom the component of excise duty does not arise in this case - refund allowed - HC
Refund of the differential amount - Trade discount - The trade discount was given to a wholesaler and not in the course of any retail sale - The hurdle in the context of refund, namely, identification of the end customer from whom the component of excise duty does not arise in this case - refund allowed - HC
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