Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be foll...
Refund of IGST - exports were declared as the “zero rated supplies” - Section 16 of the IGST Act - the refund of the IGST paid on the exports cannot be denied on the ground that the higher rate of duty drawback is claimed. - HC
Refund of IGST - exports were declared as the “zero rated supplies” - Section 16 of the IGST Act - the refund of the IGST paid on the exports cannot be denied on the ground that the higher rate of duty drawback is claimed. - HC
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