Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Appellant challenged inclusion of royalty and cost of advertisement incurred in India in assessable value of imported goods u/rs 10(1)(c) and 10(1)(e) of Customs Valuation Rules 2007 involving related party transaction. SC concurred with CESTAT's view that appellant's obligation under agreement to be responsible for sales, distribution, and expenditure in consultation with seller does not attract Rule 10(1)(e). Appeal dismissed.
Appellant challenged inclusion of royalty and cost of advertisement incurred in India in assessable value of imported goods u/rs 10(1)(c) and 10(1)(e) of Customs Valuation Rules 2007 involving related party transaction. SC concurred with CESTAT's view that appellant's obligation under agreement to be responsible for sales, distribution, and expenditure in consultation with seller does not attract Rule 10(1)(e). Appeal dismissed.
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