Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
Scope of SCN - recovery of Customs Duty - Whether the revenue is entitled to recover the customs duty u/s 125(2) of the Customs Act on the goods which are confiscated under Section 111(d) and allowed redemption u/s 125(1), even when no specific demand is made in the show cause notice? - Held No
Scope of SCN - recovery of Customs Duty - Whether the revenue is entitled to recover the customs duty u/s 125(2) of the Customs Act on the goods which are confiscated under Section 111(d) and allowed redemption u/s 125(1), even when no specific demand is made in the show cause notice? - Held No
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