Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
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Notification dated 31.03.2000 exempted dealers from payment of tax on wind mill parts and accessories brought into local area. Petitioner, not registered as dealer under the Act, entered supply contract with Gamesa which included entry tax component, indicating consensus on tax liability. Notification dated 18.12.2010 superseded earlier notification. Petitioner failed to produce documents establishing eligibility for exemption as renewable energy project. Petitioner cannot claim benefit of obsolete notification after availing new notification. Petitioner granted time to comply with procedure for exemption, failing which tax and interest recoverable. Petition dismissed for lack of merit.
Notification dated 31.03.2000 exempted dealers from payment of tax on wind mill parts and accessories brought into local area. Petitioner, not registered as dealer under the Act, entered supply contract with Gamesa which included entry tax component, indicating consensus on tax liability. Notification dated 18.12.2010 superseded earlier notification. Petitioner failed to produce documents establishing eligibility for exemption as renewable energy project. Petitioner cannot claim benefit of obsolete notification after availing new notification. Petitioner granted time to comply with procedure for exemption, failing which tax and interest recoverable. Petition dismissed for lack of merit.
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