Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Classification of goods - import of PU coated leather cloths - test report of CLRI mentions the goods as ‘flock fabric’ - Circular dated 06.10.1998 - The said circular prescribed End use Certificate may be obtained in such circumstances in respect of imports were made under Notification No. 11/97-Cus. The said order points out that this circular can be applied prospectively and not retrospectively - Benefit of exemption allowed - AT
Classification of goods - import of PU coated leather cloths - test report of CLRI mentions the goods as ‘flock fabric’ - Circular dated 06.10.1998 - The said circular prescribed End use Certificate may be obtained in such circumstances in respect of imports were made under Notification No. 11/97-Cus. The said order points out that this circular can be applied prospectively and not retrospectively - Benefit of exemption allowed - AT
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