Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
Denial of CENVAT Credit - Availing benefit of SVLRDS - adjustment/deduction the excise duty paid by the petitioners through utilizing Cenvat Credit at the time of investigation - this benefit cannot be denied on the ground that the period of limitation of one year has gone by, as under the benefit under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (annexure P-3), any amount deposited during enquiry has to be adjusted. - HC
Denial of CENVAT Credit - Availing benefit of SVLRDS - adjustment/deduction the excise duty paid by the petitioners through utilizing Cenvat Credit at the time of investigation - this benefit cannot be denied on the ground that the period of limitation of one year has gone by, as under the benefit under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (annexure P-3), any amount deposited during enquiry has to be adjusted. - HC
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