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...
Retrospective cancellation of GST registration was treated as permissible because section 29(2) expressly allows cancellation from any date, and the second proviso was read within the same scheme to permit suspension during pending cancellation proceedings. The challenge to retrospective suspension was therefore rejected, and no basis was found to question section 29(2) or rule 21(a). The notice was also considered procedurally fair because it allowed a reply and personal hearing, so the writ challenge to the show-cause notice was declined and the objections were left to be raised before the authority.
Retrospective cancellation of GST registration was treated as permissible because section 29(2) expressly allows cancellation from any date, and the second proviso was read within the same scheme to permit suspension during pending cancellation proceedings. The challenge to retrospective suspension was therefore rejected, and no basis was found to question section 29(2) or rule 21(a). The notice was also considered procedurally fair because it allowed a reply and personal hearing, so the writ challenge to the show-cause notice was declined and the objections were left to be raised before the authority.
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