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...
Validity of demand and assessment notice - Liability of Directors - it is settled law that liability for duty of the company cannot be fastened upon the Directors of the company unless there is statutory provision to that effect. - HC
Validity of demand and assessment notice - Liability of Directors - it is settled law that liability for duty of the company cannot be fastened upon the Directors of the company unless there is statutory provision to that effect. - HC
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