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 ...
Diversion of goods imported under DEEC Scheme - the main appellant has to use the same for manufacture of final products. In the absence of any such manufacture, appellant could not have diverted the imported Tin Ingots & Nickel as per the DEEC licence - the duty liability upheld - AT
Diversion of goods imported under DEEC Scheme - the main appellant has to use the same for manufacture of final products. In the absence of any such manufacture, appellant could not have diverted the imported Tin Ingots & Nickel as per the DEEC licence - the duty liability upheld - AT
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