ISO certification is only procedural for export schemes; substantive DFIA and Advance Authorisation benefits survived on test reports and no diversion...
100% EOU - Improper accounting of the imported materials - Relevant provision of Section 72 was not invoked and there was no charge or SCN in support of such demand; assessee cannot be asked to answer the charge, which is not specifically raised - HC
100% EOU - Improper accounting of the imported materials - Relevant provision of Section 72 was not invoked and there was no charge or SCN in support of such demand; assessee cannot be asked to answer the charge, which is not specifically raised - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
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