Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
MEIS scheme - denial of benefit of section 149 of the Customs Act, 1962 - Amendment to shipping bills - The argument on behalf of the Revenue is that once the goods are exported, it is very difficult thereafter to undertake proper verification or rather physical verification of the goods even for the purpose of amendment in the shipping bills. The argument is that almost after a period of 2 years from the date of export, the assesee has claimed amendment in the shipping bills. - HC
MEIS scheme - denial of benefit of section 149 of the Customs Act, 1962 - Amendment to shipping bills - The argument on behalf of the Revenue is that once the goods are exported, it is very difficult thereafter to undertake proper verification or rather physical verification of the goods even for the purpose of amendment in the shipping bills. The argument is that almost after a period of 2 years from the date of export, the assesee has claimed amendment in the shipping bills. - HC
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