Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
Transitional input tax credit rejection was set aside because the order was passed before expiry of the time given to reply to the show cause notice, depriving the taxpayer of an effective opportunity to place its explanation and supporting documents. The HC treated this as a clear breach of natural justice rather than a ruling on entitlement to the credit. The impugned order was quashed and the matter remitted for fresh consideration on merits after receipt of the reply and after affording a hearing.
Transitional input tax credit rejection was set aside because the order was passed before expiry of the time given to reply to the show cause notice, depriving the taxpayer of an effective opportunity to place its explanation and supporting documents. The HC treated this as a clear breach of natural justice rather than a ruling on entitlement to the credit. The impugned order was quashed and the matter remitted for fresh consideration on merits after receipt of the reply and after affording a hearing.
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