Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
DFIA scheme - Import of ‘saffron’/ ‘saffron pushali B’ - ‘food flavour’ and ‘food colour’ in edible goods - actual use condition and disclosure - The Tribunal criticized the Customs authority for overstepping its jurisdiction by interpreting the Foreign Trade Policy and the exemptions therein. The Tribunal asserted that the Customs authority's role is limited to tax collection and prohibition enforcement, not policy interpretation. - The Tribunal highlighted that 'actual use' conditions for imports should not extend to post-exportation stages unless explicitly stated.
DFIA scheme - Import of ‘saffron’/ ‘saffron pushali B’ - ‘food flavour’ and ‘food colour’ in edible goods - actual use condition and disclosure - The Tribunal criticized the Customs authority for overstepping its jurisdiction by interpreting the Foreign Trade Policy and the exemptions therein. The Tribunal asserted that the Customs authority's role is limited to tax collection and prohibition enforcement, not policy interpretation. - The Tribunal highlighted that 'actual use' conditions for imports should not extend to post-exportation stages unless explicitly stated.
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