Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
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Denial of deduction u/s 10B - alternate claim of assessee for deduction under section 10A - after the amendment it is not case of exemption but a case of deduction under section 10A of the Act.
Denial of deduction u/s 10B - alternate claim of assessee for deduction under section 10A - after the amendment it is not case of exemption but a case of deduction under section 10A of the Act.
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