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...
CENVAT Credit - credit on inputs lying in stock, work in progress and finished goods as on the date of rescinding of the exemption notification in terms of sub-rule 2 (3) of CCR, 2004 - The appellants have though not made out a case on merits of the issue, have certainly made out a strong case in their favour on limitation and succeed on this count - SCN is time barred - AT
CENVAT Credit - credit on inputs lying in stock, work in progress and finished goods as on the date of rescinding of the exemption notification in terms of sub-rule 2 (3) of CCR, 2004 - The appellants have though not made out a case on merits of the issue, have certainly made out a strong case in their favour on limitation and succeed on this count - SCN is time barred - AT
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