Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
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CESTAT held that the customs authorities could not deny the preferential rate of duty under N/N. 46/2011-Cus. solely on the basis of an FTA Cell letter alleging that the relevant Certificate of Origin was "inauthentic," without producing the underlying verification report. In absence of this primary document, the conclusion of inauthenticity was treated as hearsay and legally unsustainable. Further, earlier imports under six separate Bills of Entry, supported by different Certificates of Origin, could not be discredited merely by association with the disputed certificate, especially when their assessments had attained finality and were never challenged. Consequently, CESTAT set aside the confirmed demands, and the appeals filed by M/s. X were allowed in entirety.
CESTAT held that the customs authorities could not deny the preferential rate of duty under N/N. 46/2011-Cus. solely on the basis of an FTA Cell letter alleging that the relevant Certificate of Origin was "inauthentic," without producing the underlying verification report. In absence of this primary document, the conclusion of inauthenticity was treated as hearsay and legally unsustainable. Further, earlier imports under six separate Bills of Entry, supported by different Certificates of Origin, could not be discredited merely by association with the disputed certificate, especially when their assessments had attained finality and were never challenged. Consequently, CESTAT set aside the confirmed demands, and the appeals filed by M/s. X were allowed in entirety.
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