Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
CESTAT ALLAHABAD held that refund claim of Special Additional Duty (SAD) was justified as unjust enrichment was not established. The importer provided invoices, VAT Challan, and CA Certificate to support the claim. Original and Appellate Authorities both found no fault in the claim. The principle of not challenging factual findings unless proven perverse was emphasized. Citing a Supreme Court case, the appeal by the revenue was dismissed.
CESTAT ALLAHABAD held that refund claim of Special Additional Duty (SAD) was justified as unjust enrichment was not established. The importer provided invoices, VAT Challan, and CA Certificate to support the claim. Original and Appellate Authorities both found no fault in the claim. The principle of not challenging factual findings unless proven perverse was emphasized. Citing a Supreme Court case, the appeal by the revenue was dismissed.
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