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...
Classification of goods - rate of tax - KVAT - the very fact that UHT milk is incorporated in the Third Schedule as item No.118 clearly indicates that it is a value added product and cannot be compared with ordinary milk or pasteurized milk - HC
Classification of goods - rate of tax - KVAT - the very fact that UHT milk is incorporated in the Third Schedule as item No.118 clearly indicates that it is a value added product and cannot be compared with ordinary milk or pasteurized milk - HC
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