Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
TPA - Adjustment of customs duty - Since, the assessee himself claimed that selected comparables and worked out the gross profit margin was more than at arm’s length, we do not find any reason to make adjustment towards the customs duty. - AT
TPA - Adjustment of customs duty - Since, the assessee himself claimed that selected comparables and worked out the gross profit margin was more than at arm’s length, we do not find any reason to make adjustment towards the customs duty. - AT
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