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...
Levy of Interest - bonafide dispute on levy of purchase of tax - from very beginning the revisionist has disputed the liability of payment of tax and that the revisionist never admitted the liability to pay any tax on the sale of 'unriped Imali' - liability of interest on the turn over of 'unriped Imli' is not justified.
Levy of Interest - bonafide dispute on levy of purchase of tax - from very beginning the revisionist has disputed the liability of payment of tax and that the revisionist never admitted the liability to pay any tax on the sale of 'unriped Imali' - liability of interest on the turn over of 'unriped Imli' is not justified.
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