Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
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 ...
Customs valuation of imported cyanuric chloride - revenue rejected declared value based on NIDB and contemporaneous import data showing higher prices for smaller quantities - appellant imported 2000 MT at lower negotiated price - CESTAT held quantity imported significantly different from NIDB data relied upon by revenue, hence cannot be compared - no other evidence cited by authorities - orders set aside, appeal allowed.
Customs valuation of imported cyanuric chloride - revenue rejected declared value based on NIDB and contemporaneous import data showing higher prices for smaller quantities - appellant imported 2000 MT at lower negotiated price - CESTAT held quantity imported significantly different from NIDB data relied upon by revenue, hence cannot be compared - no other evidence cited by authorities - orders set aside, appeal allowed.
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