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...
Imported polyester woven fabrics were treated as eligible for nil countervailing duty under an excise exemption notification, because an importer cannot be denied the benefit for non-fulfilment of a condition that is inherently incapable of being satisfied for imported goods, such as non-availment of CENVAT credit. Applying its earlier decision on identical facts, the Tribunal found no infirmity in the appellate order granting the exemption and sustained that order. The Revenue's challenge therefore failed.
Imported polyester woven fabrics were treated as eligible for nil countervailing duty under an excise exemption notification, because an importer cannot be denied the benefit for non-fulfilment of a condition that is inherently incapable of being satisfied for imported goods, such as non-availment of CENVAT credit. Applying its earlier decision on identical facts, the Tribunal found no infirmity in the appellate order granting the exemption and sustained that order. The Revenue's challenge therefore failed.
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