Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
Employee conflict disclosures and investment restrictions expand with new recusal duties, post-employment limits, and compliance reporting requirement...
EPCG Scheme - Concessional rate of Customs duty - The Department has cancelled bond and bank guarantee after satisfying that the Export Obligation was fulfilled and EODC was produced and the Appellant has satisfied all the conditions of the Notification or the licence. Hence, both DGFT and Customs Department has come to the conclusion that the Appellant has fulfilled all the conditions of the Notification or the Licence. - they are eligible for concessional rate of duty as specified in Notification No. 64/2008-Cus - AT
EPCG Scheme - Concessional rate of Customs duty - The Department has cancelled bond and bank guarantee after satisfying that the Export Obligation was fulfilled and EODC was produced and the Appellant has satisfied all the conditions of the Notification or the licence. Hence, both DGFT and Customs Department has come to the conclusion that the Appellant has fulfilled all the conditions of the Notification or the Licence. - they are eligible for concessional rate of duty as specified in Notification No. 64/2008-Cus - AT
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