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...
CENVAT Credit - input services - Group Medical insurance Policy for its employees and their family members - scope of amended definition of ‘input service’ under Rule 2(l) of Cenvat Credit Rules, 2004 - invocation of extended period of limitation - this relief can be granted to the appellants and accordingly the penalty is reduced to 25% - AT
CENVAT Credit - input services - Group Medical insurance Policy for its employees and their family members - scope of amended definition of ‘input service’ under Rule 2(l) of Cenvat Credit Rules, 2004 - invocation of extended period of limitation - this relief can be granted to the appellants and accordingly the penalty is reduced to 25% - AT
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