Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
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Import of services - reverse charge - if a foreign entity is having a business establishment in India, the service rendered through such establishment cannot be taxed under reverse charge in terms of Section 66A. - AT
Import of services - reverse charge - if a foreign entity is having a business establishment in India, the service rendered through such establishment cannot be taxed under reverse charge in terms of Section 66A. - AT
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