Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Refund of SAD - The appellant, a trader, imported goods and claimed a refund on the paid Special Additional Duty (SAD). However, the refund claims were rejected by the authorities, citing the absence of Chartered Accountant certificates and endorsements in sales invoices regarding CENVAT credit availability. The appellant contested these rejections, providing evidence of compliance with the conditions for refund. The CESTAT, after reviewing the submissions and evidence, concluded that the appellant fulfilled the requirements for the refund.
Refund of SAD - The appellant, a trader, imported goods and claimed a refund on the paid Special Additional Duty (SAD). However, the refund claims were rejected by the authorities, citing the absence of Chartered Accountant certificates and endorsements in sales invoices regarding CENVAT credit availability. The appellant contested these rejections, providing evidence of compliance with the conditions for refund. The CESTAT, after reviewing the submissions and evidence, concluded that the appellant fulfilled the requirements for the refund.
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