Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Scope of SCN - Refund claim - Unutilised Input Tax Credit (ITC) - applicability of principle of res judicata - Adherence to the Accounting Standards or not - Specific goods have not been capitalised by the Petitioner in accordance with Accounting Standard 10. - The Court found merit in the Company's contention that the tax authorities' approach lacked consistency. It emphasized the importance of uniform treatment for similar factual and legal circumstances, highlighting that the arbitrary withholding of refunds for the disputed periods was unjustified.
Scope of SCN - Refund claim - Unutilised Input Tax Credit (ITC) - applicability of principle of res judicata - Adherence to the Accounting Standards or not - Specific goods have not been capitalised by the Petitioner in accordance with Accounting Standard 10. - The Court found merit in the Company's contention that the tax authorities' approach lacked consistency. It emphasized the importance of uniform treatment for similar factual and legal circumstances, highlighting that the arbitrary withholding of refunds for the disputed periods was unjustified.
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