Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
100% EOU - Empty drums after use of the inputs were sold by the appellants in DTA - suitable for repeated use - the impugned goods are only in the nature of used packing material of a kind of unsuitable for repeated use which then should be allowed to be cleared without payment of any duty, as per provisions of 4(c) of the same notification. - AT
100% EOU - Empty drums after use of the inputs were sold by the appellants in DTA - suitable for repeated use - the impugned goods are only in the nature of used packing material of a kind of unsuitable for repeated use which then should be allowed to be cleared without payment of any duty, as per provisions of 4(c) of the same notification. - AT
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