AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
Disciplinary action against an Assessing Officer for granting exemption while exercising quasi-judicial powers was unsustainable because the charge alleged only a faulty assessment, departure from the Department's earlier stand, and revenue prejudice. The HC held that misconduct requires more than an erroneous or debatable decision and must reflect lack of integrity, want of devotion to duty, mala fides, recklessness, conscious disregard of law, or undue favour. The officer had relied on earlier ITAT orders, relevant precedent, and changed facts, so his view was plausible and reasoned. In the absence of evidence of ill intention or personal gain, the charge-sheet and penalty order were rightly quashed, and the writ petition was dismissed.
Disciplinary action against an Assessing Officer for granting exemption while exercising quasi-judicial powers was unsustainable because the charge alleged only a faulty assessment, departure from the Department's earlier stand, and revenue prejudice. The HC held that misconduct requires more than an erroneous or debatable decision and must reflect lack of integrity, want of devotion to duty, mala fides, recklessness, conscious disregard of law, or undue favour. The officer had relied on earlier ITAT orders, relevant precedent, and changed facts, so his view was plausible and reasoned. In the absence of evidence of ill intention or personal gain, the charge-sheet and penalty order were rightly quashed, and the writ petition was dismissed.
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