The Tribunal considered whether provisional customs duty payments qualify for deduction. It ruled that Section 43B permits deduction on payment basis regardless of later ...
12d
SC hands Adani Power a major victory: Why govt cannot tax SEZ electricity as a ‘foreign import’
The issue pertained to whether electricity wheeled from an SEZ to the DTA could attract customs duty. While electricity ...
The government has classified key customs and GST platforms as protected systems under Section 70 of the IT Act. This move enhances cybersecurity safeguards and legally restricts access to authorised ...
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