Year-wise GST tax periods make composite show cause notices impermissible, requiring separate proceedings despite contrary non-jurisdictional preceden...
Prior APA methodology guides transfer pricing benchmarking where consistent FAR profiles support comparability and arm's length margins eliminate adju...
Duty demand u/s 28 - appellant was fully aware that the repair activity undertaken by it did not amount to manufacture and therefore the goods used for repair of CPTs were not eligible for the concessional rate of duty under Notification No. 25/1999-Cus. - demand confirmed - AT
Duty demand u/s 28 - appellant was fully aware that the repair activity undertaken by it did not amount to manufacture and therefore the goods used for repair of CPTs were not eligible for the concessional rate of duty under Notification No. 25/1999-Cus. - demand confirmed - AT
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