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...
Job work for SSI units - Benefit of exemption N/N. 83/94-CE dt. - the principal manufacturer is required to file necessary declaration under the said notification with the jurisdictional authorities which has not been complied with - Demand confirmed with reduced penalty of 25%.
Job work for SSI units - Benefit of exemption N/N. 83/94-CE dt. - the principal manufacturer is required to file necessary declaration under the said notification with the jurisdictional authorities which has not been complied with - Demand confirmed with reduced penalty of 25%.
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