Authority rules B+G+31 service apartment is commercial building construction, not multi-storey residential for tax classification under RERA definitio...
Resale price method upheld for distribution; assessee's margins accepted and certain transfer-pricing adjustments deleted due to documented reimbursem...
Page of 4826
Press 'Enter' after typing page number.
9821 to 9840 of 96510 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The CESTAT remitted the dispute to the adjudicating authority for fresh adjudication in light of conflicting high court pronouncements on the vires of the HCCAR, 2009 and pending SLP before the apex court; the Tribunal treated the Telangana HC view as binding in the absence of an apex stay but directed reconsideration after the SLP outcome. The Tribunal set aside the recovery of interest under s.28AA of the Customs Act, 1962 on CRCs, holding s.28AA inapplicable because CRCs are not "duty" within s.28. The matter of exemption under Board Circular No.02/2021-Cus was remanded to the Commissioner to obtain DGHRD clarification and decide accordingly. Appeal disposed.
The CESTAT remitted the dispute to the adjudicating authority for fresh adjudication in light of conflicting high court pronouncements on the vires of the HCCAR, 2009 and pending SLP before the apex court; the Tribunal treated the Telangana HC view as binding in the absence of an apex stay but directed reconsideration after the SLP outcome. The Tribunal set aside the recovery of interest under s.28AA of the Customs Act, 1962 on CRCs, holding s.28AA inapplicable because CRCs are not "duty" within s.28. The matter of exemption under Board Circular No.02/2021-Cus was remanded to the Commissioner to obtain DGHRD clarification and decide accordingly. Appeal disposed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4826 
Join Channel 
