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...
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CENVAT Credit - restrictions in using the cenvat credit for payment of duty for the clearances - Pursuant to quashing of Rule 8(3A) by the Hon’ble Gujarat High Court, Govt. have chosen to substitute Rule 8(3A) - As per Rules of interpretation, a procedural law is always deemed to be retrospective, unless the same is categorically or specifically made prospective. Thus, the substituted Rule 8(3A) will have retrospective effect, from the date Central Excise Rules, 2002 came into effect. - AT
CENVAT Credit - restrictions in using the cenvat credit for payment of duty for the clearances - Pursuant to quashing of Rule 8(3A) by the Hon’ble Gujarat High Court, Govt. have chosen to substitute Rule 8(3A) - As per Rules of interpretation, a procedural law is always deemed to be retrospective, unless the same is categorically or specifically made prospective. Thus, the substituted Rule 8(3A) will have retrospective effect, from the date Central Excise Rules, 2002 came into effect. - AT
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