Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
Final benami adjudication bars contradictory tax-evasion prosecution where settlement findings confirm full disclosure and cooperation without conceal...
Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Business auxiliary services - reverse charge mechanism - The service provider is not situated outside India - No case was set up by the department that in the present case, such reverse charge mechanism applies. - Demand set aside - HC
Business auxiliary services - reverse charge mechanism - The service provider is not situated outside India - No case was set up by the department that in the present case, such reverse charge mechanism applies. - Demand set aside - HC
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