Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
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Job work - The only reason for denial of the benefit of this notification as referred above is that the principal manufacturer i.e. the raw material supplier has not filed any declaration as required. The appellant in the present case could not have been held responsible for the failure of the supplier of raw material to give the undertaking as ascribed to the proper officer having jurisdiction over the factory of the job worker/supplier. - AT
Job work - The only reason for denial of the benefit of this notification as referred above is that the principal manufacturer i.e. the raw material supplier has not filed any declaration as required. The appellant in the present case could not have been held responsible for the failure of the supplier of raw material to give the undertaking as ascribed to the proper officer having jurisdiction over the factory of the job worker/supplier. - AT
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