Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
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Refusal for Refund of CENVAT Credit – input services - export of output services - when there is no dispute that credit is admissible on these services and the same is permitted to be utilized, the eligibility for refund of un-utilized credit cannot be measured with a different yardstick. - AT
Refusal for Refund of CENVAT Credit – input services - export of output services - when there is no dispute that credit is admissible on these services and the same is permitted to be utilized, the eligibility for refund of un-utilized credit cannot be measured with a different yardstick. - AT
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