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...
Refund of Terminal Excise Duty (TED) along with applicable interest - provision in relation to the Terminal Excise Duty have already been struck down. - The payments made by the Petitioner for Terminal Excise Duty (TED) shall be refunded to the Petitioner - HC
Refund of Terminal Excise Duty (TED) along with applicable interest - provision in relation to the Terminal Excise Duty have already been struck down. - The payments made by the Petitioner for Terminal Excise Duty (TED) shall be refunded to the Petitioner - HC
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