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...
Recovery notice - Validity of assessment orders - The High court observed that while personal hearings were offered to the petitioner, it was evident that the petitioner was not heard during the assessment process. Additionally, the assessing officer relied on internet-based information without affording the petitioner an opportunity to challenge or provide contrary evidence. Consequently, the court found the lack of proper opportunity for the petitioner to be heard as a procedural irregularity, warranting interference. - Matter restored back for fresh adjudication.
Recovery notice - Validity of assessment orders - The High court observed that while personal hearings were offered to the petitioner, it was evident that the petitioner was not heard during the assessment process. Additionally, the assessing officer relied on internet-based information without affording the petitioner an opportunity to challenge or provide contrary evidence. Consequently, the court found the lack of proper opportunity for the petitioner to be heard as a procedural irregularity, warranting interference. - Matter restored back for fresh adjudication.
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