Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
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HC upheld constitutional validity of Section 3C of Kerala Local Authorities Entertainments Tax Act, 1961, which imposed cess on cinema tickets exceeding Rs. 25/- to fund Kerala Cultural Activists' Welfare Fund. The cess, capped at Rs. 3/- per admission, was deemed a special tax under Entry 62 of List II, Schedule VII of Constitution. Court established correlation between entertainment levy and cultural welfare, rejecting appellants' contention that only tax, not cess, could be levied under Entry 62. Challenge under Articles 14 and 19 failed as levy affected viewers, not theater owners. HC found legislative competence valid and dismissed appeal, affirming cess served legitimate purpose of cultural activists' welfare.
HC upheld constitutional validity of Section 3C of Kerala Local Authorities Entertainments Tax Act, 1961, which imposed cess on cinema tickets exceeding Rs. 25/- to fund Kerala Cultural Activists' Welfare Fund. The cess, capped at Rs. 3/- per admission, was deemed a special tax under Entry 62 of List II, Schedule VII of Constitution. Court established correlation between entertainment levy and cultural welfare, rejecting appellants' contention that only tax, not cess, could be levied under Entry 62. Challenge under Articles 14 and 19 failed as levy affected viewers, not theater owners. HC found legislative competence valid and dismissed appeal, affirming cess served legitimate purpose of cultural activists' welfare.
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