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...
Allegations of coercive GST recovery during search failed where panchnamas, the written undertaking and recorded answers showed the taxpayer admitted the liability, agreed to pay after temporary registration, and stated the statement was made without pressure or threat; prolonged silence without complaint also undermined the coercion plea. FORM GST DRC-04 issued later was treated as mere acknowledgment of voluntary payment, with no prescribed time limit and no prejudice shown. Refund was unavailable because the tax, interest and penalty had been voluntarily discharged on the basis of search material, and refund lies only where tax was not payable or was paid in excess.
Allegations of coercive GST recovery during search failed where panchnamas, the written undertaking and recorded answers showed the taxpayer admitted the liability, agreed to pay after temporary registration, and stated the statement was made without pressure or threat; prolonged silence without complaint also undermined the coercion plea. FORM GST DRC-04 issued later was treated as mere acknowledgment of voluntary payment, with no prescribed time limit and no prejudice shown. Refund was unavailable because the tax, interest and penalty had been voluntarily discharged on the basis of search material, and refund lies only where tax was not payable or was paid in excess.
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