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...
Valuation of imported goods - allegation of Fabricated invoices/ original invoices - The CESTAT Hyderabad dismissed the Revenue's appeal, supporting the OIO's findings that dropped the charges against M/s P.V. Enterprises for undervaluation and misdeclaration in their import of nutritional supplements. The court found the allegations unproven and the evidence insufficient to establish related party transactions or justify the rejection of declared transaction values.
Valuation of imported goods - allegation of Fabricated invoices/ original invoices - The CESTAT Hyderabad dismissed the Revenue's appeal, supporting the OIO's findings that dropped the charges against M/s P.V. Enterprises for undervaluation and misdeclaration in their import of nutritional supplements. The court found the allegations unproven and the evidence insufficient to establish related party transactions or justify the rejection of declared transaction values.
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