Section 115BBE classification requires a valid deeming-provision basis before special taxation, while the enhanced rate's temporal application remains...
Coercive recovery during GST searches is restrained pending scrutiny, preserving normal business operations and requiring adherence to investigation g...
Sustainability of cess, when basic customs duty itself was Nil - contention of the department is barring the basic customs duty, other duties namely EC, SHEC and SWS ought not to have been debited in the duty credit scrips - The appellants argue that since the basic customs duty was nil, these additional duties (CESS) should also be considered nil. - The tribunal while agreeing with the arguments in principle, remanded back the matter for through examination.
Sustainability of cess, when basic customs duty itself was Nil - contention of the department is barring the basic customs duty, other duties namely EC, SHEC and SWS ought not to have been debited in the duty credit scrips - The appellants argue that since the basic customs duty was nil, these additional duties (CESS) should also be considered nil. - The tribunal while agreeing with the arguments in principle, remanded back the matter for through examination.
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TaxTMI 
TaxTMI 
of 4891 
