Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
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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