Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
HC determined that payments made under CGST Act were coerced, not voluntary self-ascertainment under Section 74(5). Evidence showed statements were recorded and deposits made under duress, with implicit threats of arrest. The timing of payments - one made after summons issuance and another during Bengaluru appearance - indicated coercion. Court rejected appellant's argument that respondent's affidavit challenging statements was belated, noting one-week gap was not fatal. Finding the recovery contrary to law, HC upheld single judge's order directing refund with interest. The cumulative facts demonstrated clear pattern of threat and coercion, invalidating both recorded statements and subsequent payments. Appeal dismissed.
HC determined that payments made under CGST Act were coerced, not voluntary self-ascertainment under Section 74(5). Evidence showed statements were recorded and deposits made under duress, with implicit threats of arrest. The timing of payments - one made after summons issuance and another during Bengaluru appearance - indicated coercion. Court rejected appellant's argument that respondent's affidavit challenging statements was belated, noting one-week gap was not fatal. Finding the recovery contrary to law, HC upheld single judge's order directing refund with interest. The cumulative facts demonstrated clear pattern of threat and coercion, invalidating both recorded statements and subsequent payments. Appeal dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
