Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundatio...
CENVAT credit - input services which belong to the buyers - Even assuming time being appellant as recipient of service but since the service was provided on behalf of buyers and for which amount of C&F agency charges collected by the appellant from the buyer service stands received by the buyer and not remained with the appellant - credit not allowed - AT
CENVAT credit - input services which belong to the buyers - Even assuming time being appellant as recipient of service but since the service was provided on behalf of buyers and for which amount of C&F agency charges collected by the appellant from the buyer service stands received by the buyer and not remained with the appellant - credit not allowed - AT
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