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...
Business auxiliary services - preparation of ID cards for fresh and renewed bus passes - the activity carried out by the appellant is definitely in the nature of IT services and hence will have to be necessarily excluded from quantification under category of BAS - AT
Business auxiliary services - preparation of ID cards for fresh and renewed bus passes - the activity carried out by the appellant is definitely in the nature of IT services and hence will have to be necessarily excluded from quantification under category of BAS - AT
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