Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Denial of refund claim - reduction in price / transaction value due to delay in delivery of manufactured goods - liquidated damage charges imposed by MTNL/BSNL/DoT on delayed supplies by the assessee - the resultant price would be the transaction value - refund allowed - AT
Denial of refund claim - reduction in price / transaction value due to delay in delivery of manufactured goods - liquidated damage charges imposed by MTNL/BSNL/DoT on delayed supplies by the assessee - the resultant price would be the transaction value - refund allowed - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
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