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...
100% EOU - Cancellation of Permission to operate as an Export Oriented Unit - unit not commenced production of their own and was merely carrying out job works for entities in the domestic tariff area or the local market though it had availed of duty free imports and also exemption u/s 10(B) of the Income Tax Act - Permission was rightly canceled.
100% EOU - Cancellation of Permission to operate as an Export Oriented Unit - unit not commenced production of their own and was merely carrying out job works for entities in the domestic tariff area or the local market though it had availed of duty free imports and also exemption u/s 10(B) of the Income Tax Act - Permission was rightly canceled.
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