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...
Valuation of imported goods - Opal glassware - evidence of contemporaneous import dismissed on the ground that the document purportedly showing the value of contemporaneous import being unauthenticated & unsigned - There has not been sufficient evidence with the Department to reject the transaction value - AT
Valuation of imported goods - Opal glassware - evidence of contemporaneous import dismissed on the ground that the document purportedly showing the value of contemporaneous import being unauthenticated & unsigned - There has not been sufficient evidence with the Department to reject the transaction value - AT
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