Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Penalty - issuance of sale invoice instead of tax invoice by seller - assessee was required to disclose the Tin Number and other details to the selling dealer and to purchase such materials only by way of tax invoice - no undue benefit gained by the assessee - no penalty - HC
Penalty - issuance of sale invoice instead of tax invoice by seller - assessee was required to disclose the Tin Number and other details to the selling dealer and to purchase such materials only by way of tax invoice - no undue benefit gained by the assessee - no penalty - HC
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