Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
Final benami adjudication bars contradictory tax-evasion prosecution where settlement findings confirm full disclosure and cooperation without conceal...
Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Refund of service tax claimed by the recipient of services (buyer of flat instead of builder) - Composite contract in relation to construction of complex - Claiming of the benefit of the judgment,[2016 (6) TMI 192 - DELHI HIGH COURT], cannot be denied to the appellant as the same was rendered “in rem” and not “in personem”. - AT
Refund of service tax claimed by the recipient of services (buyer of flat instead of builder) - Composite contract in relation to construction of complex - Claiming of the benefit of the judgment,[2016 (6) TMI 192 - DELHI HIGH COURT], cannot be denied to the appellant as the same was rendered “in rem” and not “in personem”. - AT
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