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...
Condonation of delay - Delay in filing of refilling of appeal - the delay of 707 days has occurred in refiling and not in filing of the appeals. - the High Court ought to have condoned the said delay in refiling and heard the appeals on merits rather than dismissing the same without hearing on merits. - SC
Condonation of delay - Delay in filing of refilling of appeal - the delay of 707 days has occurred in refiling and not in filing of the appeals. - the High Court ought to have condoned the said delay in refiling and heard the appeals on merits rather than dismissing the same without hearing on merits. - SC
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