Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
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Seeking defreezing of petitioner’s bank account - export under Duty Drawback Scheme under Section 75 of Customs Act, 1962 - The petitioner claimed duty drawback under the Duty Drawback Scheme for goods exported through Tuticorin Sea Customs. However, due to the petitioner's inability to submit a bank realization statement at the time of consideration, their claim was rejected. The High Court, after considering the submissions, directed the remittance of the matter for reconsideration. The impugned orders were set aside, and the respondents were instructed to reevaluate the claim, considering the bank realization statement submitted by the petitioner.
Seeking defreezing of petitioner’s bank account - export under Duty Drawback Scheme under Section 75 of Customs Act, 1962 - The petitioner claimed duty drawback under the Duty Drawback Scheme for goods exported through Tuticorin Sea Customs. However, due to the petitioner's inability to submit a bank realization statement at the time of consideration, their claim was rejected. The High Court, after considering the submissions, directed the remittance of the matter for reconsideration. The impugned orders were set aside, and the respondents were instructed to reevaluate the claim, considering the bank realization statement submitted by the petitioner.
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