Supervisory permanent establishment requires project-wise duration and qualifying construction nexus; offshore supplies and salary reimbursements rema...
Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pr...
Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA...
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CESTAT Kolkata held that violation of principles of natural justice occurred due to non-passing of a speaking order u/s 17(5) of the Customs Act, 1962. The rejection of the declared value without reasons or evidence was deemed improper. The Proper Officer failed to pass a speaking order for enhancement of declared value within the specified timeframe, rendering the enhanced value unsustainable. The adjudicating authority did not provide reasons for rejecting the transaction value u/s 17(5). Consequently, the declared value by the respondent was upheld, leading to the dismissal of the Revenue's appeal.
CESTAT Kolkata held that violation of principles of natural justice occurred due to non-passing of a speaking order u/s 17(5) of the Customs Act, 1962. The rejection of the declared value without reasons or evidence was deemed improper. The Proper Officer failed to pass a speaking order for enhancement of declared value within the specified timeframe, rendering the enhanced value unsustainable. The adjudicating authority did not provide reasons for rejecting the transaction value u/s 17(5). Consequently, the declared value by the respondent was upheld, leading to the dismissal of the Revenue's appeal.
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