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...
Reopening of assessment - consequential demand notice as well as the directions issued under Section 144A - writ petition dismissed. - Assessee is at liberty to file an appeal before an appropriate authority in accordance with law.
Reopening of assessment - consequential demand notice as well as the directions issued under Section 144A - writ petition dismissed. - Assessee is at liberty to file an appeal before an appropriate authority in accordance with law.
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