Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
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An appeal withdrawn after opting for the Vivad Se Vishwas Scheme was restored because the earlier dismissal was only on withdrawal and not on merits. The Tribunal's refusal to revive the appeal was set aside, as the dispute remained undecided and substantial payment had already been made under the settlement scheme. Restoration was necessary so the appeal could be heard in accordance with law, and so the assessee could, if advised, pursue settlement again under the prevailing scheme while the appeal remained pending. The appeal was therefore revived for disposal on merits.
An appeal withdrawn after opting for the Vivad Se Vishwas Scheme was restored because the earlier dismissal was only on withdrawal and not on merits. The Tribunal's refusal to revive the appeal was set aside, as the dispute remained undecided and substantial payment had already been made under the settlement scheme. Restoration was necessary so the appeal could be heard in accordance with law, and so the assessee could, if advised, pursue settlement again under the prevailing scheme while the appeal remained pending. The appeal was therefore revived for disposal on merits.
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