Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in I...
Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
Excess drawback paid under self-assessed export shipping bills cannot be recovered directly under Section 75A(2) merely because exported goods were subsequently found misclassified. A subsisting self-assessment remains the basis of payment until the proper officer reassesses it under Section 17(4), or follows the Section 18 procedure where applicable, to determine liability. Recovery proceedings initiated without prior reassessment, and consequential revisional and appellate orders, were set aside. Reassessment or other action under Sections 17 and 18 may be pursued where legally permissible.
Excess drawback paid under self-assessed export shipping bills cannot be recovered directly under Section 75A(2) merely because exported goods were subsequently found misclassified. A subsisting self-assessment remains the basis of payment until the proper officer reassesses it under Section 17(4), or follows the Section 18 procedure where applicable, to determine liability. Recovery proceedings initiated without prior reassessment, and consequential revisional and appellate orders, were set aside. Reassessment or other action under Sections 17 and 18 may be pursued where legally permissible.
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