Timing mismatch in income recognition requires verification whether receipts were already taxed in an earlier year; matter remitted for fresh examinat...
FOB transaction value and export incentives: customs valuation cannot override contractual export benefits or support confiscation without valid proof...
TDS u/s 194C OR 194I - payment made by assessee to the Carrier under the contracts for transporting the petroleum products in the business in which the respondent assessee is engaged - the contract involved exclusive use of vehicles by the respondent assessee in carrying on its business - TDS would be deducted u/s 194C - HC
TDS u/s 194C OR 194I - payment made by assessee to the Carrier under the contracts for transporting the petroleum products in the business in which the respondent assessee is engaged - the contract involved exclusive use of vehicles by the respondent assessee in carrying on its business - TDS would be deducted u/s 194C - HC
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