Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
Working-capital adjustment subsumes delayed-receivable effects in TNMM benchmarking of captive software-development services, avoiding separate notion...
Transfer-pricing comparability requires exclusion of financially illogical super-profit comparables and correction of unsupported annual-report and ma...
Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
Penalty proceedings for cash-loan acceptance require assessment proceedings and recorded Assessing Officer satisfaction; absent these, the proceedings...
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CESTAT allowed appeal regarding refund of erroneously paid excise duty on imported SKO. Appellant substantiated claim through PLA records, TR-6 challans, invoices, and chartered accountant certification demonstrating double payment. Evidence confirmed no excise-bonded SKO was pumped by refineries during 1999-2000, establishing erroneous duty payment. Following precedents in Shree Balaji Warehouse and Grand Prix Engineering cases, CESTAT held refund claims maintainable without challenging initial assessment when erroneous payment is proven. Tribunal rejected Revenue's preliminary objections and Commissioner (Appeals)'s findings, directing refund of excise duty paid by mistake. Appeal allowed with order for duty refund.
CESTAT allowed appeal regarding refund of erroneously paid excise duty on imported SKO. Appellant substantiated claim through PLA records, TR-6 challans, invoices, and chartered accountant certification demonstrating double payment. Evidence confirmed no excise-bonded SKO was pumped by refineries during 1999-2000, establishing erroneous duty payment. Following precedents in Shree Balaji Warehouse and Grand Prix Engineering cases, CESTAT held refund claims maintainable without challenging initial assessment when erroneous payment is proven. Tribunal rejected Revenue's preliminary objections and Commissioner (Appeals)'s findings, directing refund of excise duty paid by mistake. Appeal allowed with order for duty refund.
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