Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
Accrual of income - termination of contract - method of accounting - if there is uncertainty with regard to the collection of amount then recognition of said amount should be deferred in the books of account. - AT
Accrual of income - termination of contract - method of accounting - if there is uncertainty with regard to the collection of amount then recognition of said amount should be deferred in the books of account. - AT
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