Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Refund claim - unjust enrichment - the price charged by the appellant did not include the element of duty - though they have mentioned the duty element, the same has not been received from the dealer - refund allowed - AT
Refund claim - unjust enrichment - the price charged by the appellant did not include the element of duty - though they have mentioned the duty element, the same has not been received from the dealer - refund allowed - AT
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