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...
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Amnesty Scheme - a Circular by the Tax Department of the State cannot go beyond the statutory provisions under the guise of clarifying the scope of the statutory provisions, which are quite unambiguous and do not require any clarification
Amnesty Scheme - a Circular by the Tax Department of the State cannot go beyond the statutory provisions under the guise of clarifying the scope of the statutory provisions, which are quite unambiguous and do not require any clarification
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