Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
Valuation - Import of crude oil - the demurrage charges are admittedly incurred after the goods reached the Indian port and therefore it is a post-importation event. Such charges therefore cannot form part of the transaction value. - AT
Valuation - Import of crude oil - the demurrage charges are admittedly incurred after the goods reached the Indian port and therefore it is a post-importation event. Such charges therefore cannot form part of the transaction value. - AT
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