Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
Employee conflict disclosures and investment restrictions expand with new recusal duties, post-employment limits, and compliance reporting requirement...
Valuation of imported goods - Unwrought / Unrefined Zinc - enhancement of value - rejection of transaction value - The importer declared the goods as "Unwrought/Unrefined Zinc" but the test report revealed that the imported goods were actually "Zinc Dross." - The Commissioner (Appeals) ruled in favor of the importer, holding that the assessing officer lacked valid reasons to reject transaction values and had not followed proper procedures. - The Appellate Tribunal found no evidence to support the Department's claim that the zinc content exceeded 92%, necessary to classify the goods as "Zinc Dross."
Valuation of imported goods - Unwrought / Unrefined Zinc - enhancement of value - rejection of transaction value - The importer declared the goods as "Unwrought/Unrefined Zinc" but the test report revealed that the imported goods were actually "Zinc Dross." - The Commissioner (Appeals) ruled in favor of the importer, holding that the assessing officer lacked valid reasons to reject transaction values and had not followed proper procedures. - The Appellate Tribunal found no evidence to support the Department's claim that the zinc content exceeded 92%, necessary to classify the goods as "Zinc Dross."
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