AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
100% EOU - refund of unutilized cenvat credit - the invoices do not tally as to the address so as to show that the goods have originated from Hosur unit itself - The Tribunal held that, the policy is that duty / tax are not to be exported. These notifications are to facilitate hassle free exports so as to earn foreign exchange for the country. If the compliances can be verified by checking the invoice number in the documents the department ought not to resort to reject refund claims on flimsy and minor procedural aspects.
100% EOU - refund of unutilized cenvat credit - the invoices do not tally as to the address so as to show that the goods have originated from Hosur unit itself - The Tribunal held that, the policy is that duty / tax are not to be exported. These notifications are to facilitate hassle free exports so as to earn foreign exchange for the country. If the compliances can be verified by checking the invoice number in the documents the department ought not to resort to reject refund claims on flimsy and minor procedural aspects.
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