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...
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The appeals filed by the department were dismissed as the duty amount involved in each appeal was below the prescribed threshold limit of Rs. 50 lakhs, as per the circular dated 02.11.2023 issued by the CBIC. The circular mandates that no appeal shall be filed before the CESTAT if the duty amount is less than Rs. 50 lakhs, and if already filed, the same shall be withdrawn. Consequently, the CESTAT dismissed all 19 appeals, leaving the question of law, if any, open, considering the present appeals as not maintainable in view of the Board's instructions.
The appeals filed by the department were dismissed as the duty amount involved in each appeal was below the prescribed threshold limit of Rs. 50 lakhs, as per the circular dated 02.11.2023 issued by the CBIC. The circular mandates that no appeal shall be filed before the CESTAT if the duty amount is less than Rs. 50 lakhs, and if already filed, the same shall be withdrawn. Consequently, the CESTAT dismissed all 19 appeals, leaving the question of law, if any, open, considering the present appeals as not maintainable in view of the Board's instructions.
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