Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Classification of goods - eligibility for exemption - The General Rules of Interpretation must be applied to decide classification and they cannot be used to decide the eligibility to an exemption notification. The benefit of the exemption notification is available to goods which are made wholly of cotton whereas in this case, undisputedly the products are not made wholly of cotton. - AT
Classification of goods - eligibility for exemption - The General Rules of Interpretation must be applied to decide classification and they cannot be used to decide the eligibility to an exemption notification. The benefit of the exemption notification is available to goods which are made wholly of cotton whereas in this case, undisputedly the products are not made wholly of cotton. - AT
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