Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
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...
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A clarificatory duty drawback circular is described as operating retrospectively where it explains an existing entitlement rather than creating a new fiscal benefit. The text states that merchant exporters remained eligible for All Industry Rate customs duty drawback under earlier notifications despite availing CENVAT credit, making recovery of the drawback unsustainable. It further describes interest on the refunded drawback as payable from the filing of the writ petition until actual payment, with refund and interest directed within the stipulated period. An insolvency-related alternative prayer was left open.
A clarificatory duty drawback circular is described as operating retrospectively where it explains an existing entitlement rather than creating a new fiscal benefit. The text states that merchant exporters remained eligible for All Industry Rate customs duty drawback under earlier notifications despite availing CENVAT credit, making recovery of the drawback unsustainable. It further describes interest on the refunded drawback as payable from the filing of the writ petition until actual payment, with refund and interest directed within the stipulated period. An insolvency-related alternative prayer was left open.
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