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...
Entitlement to interest - Appropriation of rebate sanctioned against the rebate sanctioned earlier erroneously - appellants are eligible for interest from the date of appropriation till the date of actual payment of the refund - AT
Entitlement to interest - Appropriation of rebate sanctioned against the rebate sanctioned earlier erroneously - appellants are eligible for interest from the date of appropriation till the date of actual payment of the refund - AT
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