Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
HC found violation of natural justice due to improper service of show cause notice (SCN) uploaded on 'Additional Notices Tab' without Petitioner's knowledge. Following precedent in similar case, HC set aside the impugned order and remanded matter for fresh consideration. Department mandated to provide personal hearing, consider Petitioner's reply, and pass a reasoned order on merits. Petition disposed of with directions for de novo proceedings ensuring procedural fairness.
HC found violation of natural justice due to improper service of show cause notice (SCN) uploaded on 'Additional Notices Tab' without Petitioner's knowledge. Following precedent in similar case, HC set aside the impugned order and remanded matter for fresh consideration. Department mandated to provide personal hearing, consider Petitioner's reply, and pass a reasoned order on merits. Petition disposed of with directions for de novo proceedings ensuring procedural fairness.
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