Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Valuation of Goods - Contemporaneous Imports of camera stabilizer devices - identical/similar items with the same model numbers at higher and different unit prices - The Supreme Court observed that a comparative table of the imported goods showed them to be identical or similar to earlier imports, except for being labeled as an "unpopular brand." The Court noted the appellant's admission of minor differences in hardware and software but affirmed the finding that the goods were essentially the same. As such, the Court upheld the decision to discard the declared transaction value and impose penalties.
Valuation of Goods - Contemporaneous Imports of camera stabilizer devices - identical/similar items with the same model numbers at higher and different unit prices - The Supreme Court observed that a comparative table of the imported goods showed them to be identical or similar to earlier imports, except for being labeled as an "unpopular brand." The Court noted the appellant's admission of minor differences in hardware and software but affirmed the finding that the goods were essentially the same. As such, the Court upheld the decision to discard the declared transaction value and impose penalties.
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