Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
Income accrued in India - profit on supply of equipment - offshore supply - goods were sold from outside India, thus, the risk and title were also transferred outside India and no transaction took place in India- the custom clearance, inland transportation were done by purchaser and assessee at no stage involved in the said activities - no PE involved in the sale it only done supervision after the supply of equipments - not taxable
Income accrued in India - profit on supply of equipment - offshore supply - goods were sold from outside India, thus, the risk and title were also transferred outside India and no transaction took place in India- the custom clearance, inland transportation were done by purchaser and assessee at no stage involved in the said activities - no PE involved in the sale it only done supervision after the supply of equipments - not taxable
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