Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
Amendment of Invoice – Demand of differential duty – Appellant being EOU eligible to import goods without payment of duty and considering terms of payment and procurement certificate issued by Divisional authorities covering full value, there is no mis-declaration or malafide intention for evasion of duty - AT
Amendment of Invoice – Demand of differential duty – Appellant being EOU eligible to import goods without payment of duty and considering terms of payment and procurement certificate issued by Divisional authorities covering full value, there is no mis-declaration or malafide intention for evasion of duty - AT
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