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...
Benefit of concessional rate of tax under CST Act, 1956 - Inter-state procurement of goods for use in mining - there could be no restrictive meaning applied to the term "goods for sale" - Benefit of Central Sales Tax allowed. - Benefit is available even in GST regime.
Benefit of concessional rate of tax under CST Act, 1956 - Inter-state procurement of goods for use in mining - there could be no restrictive meaning applied to the term "goods for sale" - Benefit of Central Sales Tax allowed. - Benefit is available even in GST regime.
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