Section 10A and related deductions: Tribunal rejects separate-undertaking claim, but allows loss set-off, ESOP cost and foreign tax credit in principl...
Recovery of duty - there is no dispute as to the fact that the Phosphoric Acid imported is for manufacture of fertilizers. When there is no dispute as to the short receipt of the Phosphoric Acid in the shore tank, the demand of duty cannot sustain - AT
Recovery of duty - there is no dispute as to the fact that the Phosphoric Acid imported is for manufacture of fertilizers. When there is no dispute as to the short receipt of the Phosphoric Acid in the shore tank, the demand of duty cannot sustain - AT
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