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...
Exemption towards supply of services provided to government under any training programme - Recipient of the service OKCL is a body corporate which cannot be regarded as Government - Benefit of exemption cannot be extended.
Exemption towards supply of services provided to government under any training programme - Recipient of the service OKCL is a body corporate which cannot be regarded as Government - Benefit of exemption cannot be extended.
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