Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Valuation of imported goods - aluminium scrap - enhancement of value - The Tribunal referred to a previous decision where it was asserted that the appellant had agreed to the enhanced value as determined by the department. However, the appellant vehemently denied giving such consent. Given the serious dispute over consent, the Tribunal decided that this core issue needed resolution before relying on any precedent. Consequently, the Tribunal decided to send the matter back to the Division Bench for a decision on this core issue.
Valuation of imported goods - aluminium scrap - enhancement of value - The Tribunal referred to a previous decision where it was asserted that the appellant had agreed to the enhanced value as determined by the department. However, the appellant vehemently denied giving such consent. Given the serious dispute over consent, the Tribunal decided that this core issue needed resolution before relying on any precedent. Consequently, the Tribunal decided to send the matter back to the Division Bench for a decision on this core issue.
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