Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Refund claim - unjust enrichment - case of appellant is that Since the transaction is of job work and not of sale there is no question of passing of incidence of duty to the principal - unjust enrichment is very much applicable in the present case which the appellant could not prove that incidence of duty has not been passed on to any other person - AT
Refund claim - unjust enrichment - case of appellant is that Since the transaction is of job work and not of sale there is no question of passing of incidence of duty to the principal - unjust enrichment is very much applicable in the present case which the appellant could not prove that incidence of duty has not been passed on to any other person - AT
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