Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Refund of cenvat credit in cash - respondent is not able to utilize the cenvat credit account - During pendency of the appeal before the Commissioner (Appeals), the respondent has surrendered their registration certificate - Commissioner (Appeals) has rightly allowed the refund in cash - AT
Refund of cenvat credit in cash - respondent is not able to utilize the cenvat credit account - During pendency of the appeal before the Commissioner (Appeals), the respondent has surrendered their registration certificate - Commissioner (Appeals) has rightly allowed the refund in cash - AT
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