Timing mismatch in income recognition requires verification whether receipts were already taxed in an earlier year; matter remitted for fresh examinat...
FOB transaction value and export incentives: customs valuation cannot override contractual export benefits or support confiscation without valid proof...
Cenvat Credit - Refund claim - 100% EOU unit - Input services - Tribunal was to find out as to whether input services has nexus with the output services, which was being rendered by the respondent or not - HC
Cenvat Credit - Refund claim - 100% EOU unit - Input services - Tribunal was to find out as to whether input services has nexus with the output services, which was being rendered by the respondent or not - HC
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