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When a similar activity is performed by a similarly placed entity in India who is acting to fulfil the same function for another Indian entity, same would normally be exigible to GST - To hold otherwise, in appellant's case would go against the grain of expressed intention of legislature: AAARNo material evidence is needed to substantiate retraction of statements recorded under coercion: ITATProvisions for doubtful debts must be deducted when computing a Trust's income available for application to charitable purposes: ITATNon-availability of PAN of deductee is not reasonable cause to explain delay in deducting TDS: ITATMandate u/s 68 is not fulfilled if assessee does not establish source of cash credits or genuineness & creditworthiness of depositors: ITATCX - Amendment carried out in Rule 6(6) of CCR by way of Notification No.50/2008-CX(NT) is retrospective - supplies made to SEZ developer are also to be considered as export: CESTATST - If transporters engaged are goods transport owners, not registered under service tax, there is no question of assessee availing credit on inputs - Conditions for availing abatement under Notfn No 32/04-ST are satisfied: CESTATCus - Appellant is not entitled to refund without having first challenged assessment order itself: CESTATCus - It was not open to Commr.(A) to revisit a decision taken in favour of appellant, save on appeal authorised by Commissioner of Customs: CESTATSynergy between seizure and confiscation under GSTInternational Customs Day - 20 officers & CHA to receive WCO Certificate of MeritRevision of Anti-dumping duty on imports of 'Sodium Nitrite' from PR China - Notfn. 40/2017-Customs(ADD) amendedWTO Chief hails support from many countries at DavosIndia, USA may settle trade spat over steel productsIncome tax raid on prominent hotel chain finds undisclosed foreign assets worth Rs 1000 CrIncome tax raids TN education institution; seizes cash of Rs 2 Cr + undisclosed income of Rs 532 Crore
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