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...
Refund of Customs duty - unjust enrichment - Chennai Port Trust (the buyer) had indeed borne the duty burden, as evidenced by financial records and a letter from the Chief Engineer of Chennai Port Trust. Since the appellant could not prove that the incidence of duty had not been passed on to the buyer, the refund claim was not admissible under the principles of unjust enrichment, as per Section 27 of the Customs Act, 1962. - AT
Refund of Customs duty - unjust enrichment - Chennai Port Trust (the buyer) had indeed borne the duty burden, as evidenced by financial records and a letter from the Chief Engineer of Chennai Port Trust. Since the appellant could not prove that the incidence of duty had not been passed on to the buyer, the refund claim was not admissible under the principles of unjust enrichment, as per Section 27 of the Customs Act, 1962. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4788
Join Channel
TaxTMI 
