Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
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...
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CESTAT allowed the appeal and set aside the impugned order in toto on merits and as time-barred. The Tribunal held the demand for Countervailing Duty (CVD) was without jurisdiction where valuation and duty fell to be determined under Section 4A of the CEA and the goods were taxable under the Third Schedule, making labelling/relabelling a deemed manufacture attracting excise duty rather than an isolated CVD demand; CVD paid at import would be available as Cenvat credit against any subsequent excise liability. Revenue's differential CVD quantification was held erroneous and unsupported by requisite comparators or corroborative evidence; statements relied on lacked requisite Section 138B procedural safeguards. Confiscation and redemption fine were set aside.
CESTAT allowed the appeal and set aside the impugned order in toto on merits and as time-barred. The Tribunal held the demand for Countervailing Duty (CVD) was without jurisdiction where valuation and duty fell to be determined under Section 4A of the CEA and the goods were taxable under the Third Schedule, making labelling/relabelling a deemed manufacture attracting excise duty rather than an isolated CVD demand; CVD paid at import would be available as Cenvat credit against any subsequent excise liability. Revenue's differential CVD quantification was held erroneous and unsupported by requisite comparators or corroborative evidence; statements relied on lacked requisite Section 138B procedural safeguards. Confiscation and redemption fine were set aside.
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