Third-party loose sheets require reliable nexus before supporting unexplained expenditure additions; presumptions do not establish payer identity or o...
TNMM comparability using audited accounts and working-capital adjustments can eliminate unwarranted transfer-pricing additions where verified margins ...
Gross-profit additions on disputed purchases require reasoned appellate determination; disclosed claims alone do not support inaccurate-particulars pe...
Limitation after transfer-pricing remand: fresh TPO reference did not extend the assessment deadline, rendering the consequential assessment time-barr...
Interim judicial restraint on tax deduction prevents default, while supporting reasonable cause and penalty deletion for foreign-leg LFC reimbursement...
Palmolein classification defeated the crude-oil concession; material misdeclaration sustained recovery and confiscation, while separate false-document...
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside the impugned order and remanded the cases back to the adjudicating authority. The appellants were granted the opportunity for cross-examination of material witnesses relied upon by the revenue authorities. This was based on the principle of natural justice, following precedents that denial of cross-examination violates fair procedure u/s 9D of the Central Excise Act. The adjudicating authority must allow cross-examination and follow due process for a fresh decision. The appellants were directed to cooperate for speedy disposal.
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside the impugned order and remanded the cases back to the adjudicating authority. The appellants were granted the opportunity for cross-examination of material witnesses relied upon by the revenue authorities. This was based on the principle of natural justice, following precedents that denial of cross-examination violates fair procedure u/s 9D of the Central Excise Act. The adjudicating authority must allow cross-examination and follow due process for a fresh decision. The appellants were directed to cooperate for speedy disposal.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
