Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
Food import sampling requirements support provisional release where unseized consignments conform to standards and raw areca classification is unestab...
Diagnostic microcuvette classification follows sole-use analytical function, placing specialised disposable cuvettes with their analyser rather than g...
Customs Broker licensing proceedings fail when their offence-report foundation collapses and authorisation, advisory, and KYC duties remain unbreached...
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Demand u/s 11D - collection of reversal of CENVAT Credit from the customers - the said amount is not retained by the appellant - invoking Section 11D to demand the amount is not sustainable in law.
Demand u/s 11D - collection of reversal of CENVAT Credit from the customers - the said amount is not retained by the appellant - invoking Section 11D to demand the amount is not sustainable in law.
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