Infrastructure-development deduction remains available to EPC contractors when substantive statutory conditions outweigh contractor labels in agreemen...
Explained Investment Sources: documented gifts and traceable salary savings supported deletion of additions for property and mutual-fund SIP investmen...
Internal comparable pricing supports arm's-length interest on compulsorily convertible debentures, preventing their recharacterisation as equity for t...
Nominee director protection shields independent financial-institution appointees from criminal liability where they lack involvement in deposit defaul...
CESTAT AHMEDABAD ruled on Anti-Dumping Duty (ADD) for imports of "Cold Rolled Flat products of Stainless Steel" from China. The issue was the fulfillment of Export Obligations under Advance Authorization Scheme. The tribunal found that the goods were cleared under this scheme, exempting duties. The adjudicating authority denied exemption due to unfulfilled export obligations. However, the appellant produced an Export Obligation (EODC Certificate) showing compliance. As the authority did not consider this, the tribunal remanded the case for a fresh decision considering the fulfilled export obligation.
CESTAT AHMEDABAD ruled on Anti-Dumping Duty (ADD) for imports of "Cold Rolled Flat products of Stainless Steel" from China. The issue was the fulfillment of Export Obligations under Advance Authorization Scheme. The tribunal found that the goods were cleared under this scheme, exempting duties. The adjudicating authority denied exemption due to unfulfilled export obligations. However, the appellant produced an Export Obligation (EODC Certificate) showing compliance. As the authority did not consider this, the tribunal remanded the case for a fresh decision considering the fulfilled export obligation.
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