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...
Low declaration of contract amount - AS-9 - revenue recognition - disputed contractual receipt - Mere filing of the suit for recovery will not in law make it an income which has accrued unless corresponding liability recognized by the other party
Low declaration of contract amount - AS-9 - revenue recognition - disputed contractual receipt - Mere filing of the suit for recovery will not in law make it an income which has accrued unless corresponding liability recognized by the other party
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