Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Seeking refund of service tax wrongly paid on ocean freight under reverse charge mechanism - the issue involved in the present case is no more res-integra and the Appellant cannot be fastened with any service tax liability on ocean freight. - Refund allowed - AT
Seeking refund of service tax wrongly paid on ocean freight under reverse charge mechanism - the issue involved in the present case is no more res-integra and the Appellant cannot be fastened with any service tax liability on ocean freight. - Refund allowed - AT
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