Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Allowability of difference of conversion of FCNR loan into rupee loan - the original term loan availed by assessee has not changed and remain same and there is no impact on the value of fixed assets since it is acquired in Indian currency - the assessee has absorbed the exchange difference, it definitely falls falls within the ambit of section 37 - deduction allowable
Allowability of difference of conversion of FCNR loan into rupee loan - the original term loan availed by assessee has not changed and remain same and there is no impact on the value of fixed assets since it is acquired in Indian currency - the assessee has absorbed the exchange difference, it definitely falls falls within the ambit of section 37 - deduction allowable
Note: It is a system-generated summary and is for quick reference only.
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