Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Denial of refund claim - discharge export duty, considering the FOB value as cum-duty price or transaction value - very purpose of issuing the said Circular is to bring uniformity to the divergent assessment practice followed in the collection of Customs Export Duty across the country. - Circular is binding on the Department - AT
Denial of refund claim - discharge export duty, considering the FOB value as cum-duty price or transaction value - very purpose of issuing the said Circular is to bring uniformity to the divergent assessment practice followed in the collection of Customs Export Duty across the country. - Circular is binding on the Department - AT
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