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...
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Retrospective insertion of Section 16(5) was treated as curative and operative from 01.07.2017, so input tax credit could not be denied merely because GSTR-3B returns were filed after the original due date if they were filed by 30.11.2021. The HC held that such returns regularised the credit claim for the relevant period and directed re-adjudication after verifying the filing dates. The impugned order was set aside, the matter was remitted for fresh consideration, and coercive steps were kept in abeyance until re-adjudication.
Retrospective insertion of Section 16(5) was treated as curative and operative from 01.07.2017, so input tax credit could not be denied merely because GSTR-3B returns were filed after the original due date if they were filed by 30.11.2021. The HC held that such returns regularised the credit claim for the relevant period and directed re-adjudication after verifying the filing dates. The impugned order was set aside, the matter was remitted for fresh consideration, and coercive steps were kept in abeyance until re-adjudication.
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