Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on ev...
Reliable and corroborative evidence is required to support allegations that duty-free imports under a DEEC licence were diverted and that fraudulent exports were made. Official export documentation, manufacturing confirmation, export-proceeds realisation and a criminal-court-accepted closure report were treated as material circumstances; suspicion, unreconciled gaps and uncorroborated assertions could not establish diversion. A duty demand cannot be confirmed on classification, product-description or licence-amendment grounds absent from the show cause notice. Retracted or inconsistent Customs Act statements require independent corroboration and compliance with statutory safeguards. Where the alleged fraud lacks evidentiary support, penalties for abetment or connivance lack an independent foundation. The duty demand, interest and penalties were set aside.
Reliable and corroborative evidence is required to support allegations that duty-free imports under a DEEC licence were diverted and that fraudulent exports were made. Official export documentation, manufacturing confirmation, export-proceeds realisation and a criminal-court-accepted closure report were treated as material circumstances; suspicion, unreconciled gaps and uncorroborated assertions could not establish diversion. A duty demand cannot be confirmed on classification, product-description or licence-amendment grounds absent from the show cause notice. Retracted or inconsistent Customs Act statements require independent corroboration and compliance with statutory safeguards. Where the alleged fraud lacks evidentiary support, penalties for abetment or connivance lack an independent foundation. The duty demand, interest and penalties were set aside.
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