Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
Data transmission equipment classification under CTSH 8517 62 remains distinct from residual classification, with exemption evidence requiring scrutin...
The appellant's refund claims were allowed by the CESTAT. For notification No.12/2012-C.E., the condition inserted later in 2015 was not applicable for the relevant period of March 2013, entitling the appellant to exemption. Regarding notification No.108/95-C.E., the belated production of the required certificate was a condonable procedural lapse, and the exemption was allowed as the goods were intended for the specified use. The Chartered Accountant's certificate was accepted as sufficient proof against unjust enrichment. The impugned order was set aside, and the appeal was allowed.
The appellant's refund claims were allowed by the CESTAT. For notification No.12/2012-C.E., the condition inserted later in 2015 was not applicable for the relevant period of March 2013, entitling the appellant to exemption. Regarding notification No.108/95-C.E., the belated production of the required certificate was a condonable procedural lapse, and the exemption was allowed as the goods were intended for the specified use. The Chartered Accountant's certificate was accepted as sufficient proof against unjust enrichment. The impugned order was set aside, and the appeal was allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4814 
Join Channel 
