Section 10A and related deductions: Tribunal rejects separate-undertaking claim, but allows loss set-off, ESOP cost and foreign tax credit in principl...
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A challenge to a show cause notice denying preferential duty treatment under AIFTA for copper tubes and pipes turned on alleged non-compliance with the 35% Regional Value Content requirement, the validity of the Certificate of Origin, and a retroactive check. The SC did not decide the merits at this stage; it issued notice, directed the Union to file an affidavit, and restrained the adjudicating authority from passing any final order meanwhile, while permitting antecedent steps to continue.
A challenge to a show cause notice denying preferential duty treatment under AIFTA for copper tubes and pipes turned on alleged non-compliance with the 35% Regional Value Content requirement, the validity of the Certificate of Origin, and a retroactive check. The SC did not decide the merits at this stage; it issued notice, directed the Union to file an affidavit, and restrained the adjudicating authority from passing any final order meanwhile, while permitting antecedent steps to continue.
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