Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on ev...
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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the appellant is entitled to a refund of excess additional customs duty. The Tribunal accepted the chartered accountant's certificate dated 29.12.2015, which was identically issued for imports from Delhi, Ahmedabad, and Hyderabad, as sufficient proof that the incidence of duty was not passed on to buyers. The Hyderabad and Ahmedabad Benches had previously upheld the certificate's validity. The Tribunal rejected the department's contention that additional corroborative evidence u/ss 28C and 28D of the Customs Act was required. Consequently, the Commissioner (Appeals) orders confirming the deposit of the sanctioned amount in the Consumer Welfare Fund were set aside, and the appellant was held entitled to refunds of Rs. 3,43,88,087/- and Rs. 2,33,05,108/- with consequential relief.
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the appellant is entitled to a refund of excess additional customs duty. The Tribunal accepted the chartered accountant's certificate dated 29.12.2015, which was identically issued for imports from Delhi, Ahmedabad, and Hyderabad, as sufficient proof that the incidence of duty was not passed on to buyers. The Hyderabad and Ahmedabad Benches had previously upheld the certificate's validity. The Tribunal rejected the department's contention that additional corroborative evidence u/ss 28C and 28D of the Customs Act was required. Consequently, the Commissioner (Appeals) orders confirming the deposit of the sanctioned amount in the Consumer Welfare Fund were set aside, and the appellant was held entitled to refunds of Rs. 3,43,88,087/- and Rs. 2,33,05,108/- with consequential relief.
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