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Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
HC found procedural deficiencies in handling refund claims where foreign currency receipts lacked proper documentation through e-BRC filings. Despite timing discrepancies between payment receipts and refund period, court emphasized adherence to natural justice principles. Original order was set aside with directions to relevant authority to pass fresh orders within 2 months, mandating proper consideration of evidence and following judicial discipline. Authority must provide opportunity for representation and maintain procedural fairness in reassessment. Timing of foreign currency receipt alone cannot be sole basis for rejection without examining complete documentation trail.
HC found procedural deficiencies in handling refund claims where foreign currency receipts lacked proper documentation through e-BRC filings. Despite timing discrepancies between payment receipts and refund period, court emphasized adherence to natural justice principles. Original order was set aside with directions to relevant authority to pass fresh orders within 2 months, mandating proper consideration of evidence and following judicial discipline. Authority must provide opportunity for representation and maintain procedural fairness in reassessment. Timing of foreign currency receipt alone cannot be sole basis for rejection without examining complete documentation trail.
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