Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
BAS - Commission received - Notional surplus earned from purchases and sale of space and not by acting for a client who has space or slot on a vessel comes under principal-to-principal transactions, not addressable u/s 65(19) - AT
BAS - Commission received - Notional surplus earned from purchases and sale of space and not by acting for a client who has space or slot on a vessel comes under principal-to-principal transactions, not addressable u/s 65(19) - AT
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