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...
Refund of unutilized CENVAT credit availed on various input services - section 11B - time limitation - refund claim can be filed within one year from last date of quarter of receipt of the input remittance - AT
Refund of unutilized CENVAT credit availed on various input services - section 11B - time limitation - refund claim can be filed within one year from last date of quarter of receipt of the input remittance - AT
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