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...
The HC remitted the matter to the respondent for fresh consideration whether the petitioner, who has paid the tax and limited its dispute to imposition of penalty and applicability of machinery provisions, validly contends that proceedings under s. 74 are inappropriate and should have been initiated under s. 73; the respondent is directed to exercise powers under s. 75(2) and complete the re-examination within three months from receipt of this order. The petitioner must file a detailed reply to the notice and treat the impugned order as a show cause notice within 30 days. The petition is disposed of.
The HC remitted the matter to the respondent for fresh consideration whether the petitioner, who has paid the tax and limited its dispute to imposition of penalty and applicability of machinery provisions, validly contends that proceedings under s. 74 are inappropriate and should have been initiated under s. 73; the respondent is directed to exercise powers under s. 75(2) and complete the re-examination within three months from receipt of this order. The petitioner must file a detailed reply to the notice and treat the impugned order as a show cause notice within 30 days. The petition is disposed of.
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