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 dismissed the importer's appeal against the Commissioner's order enhancing the declared value of imported motorcycle batteries. It upheld the rejection of the transaction value, noting documentary evidence demonstrating that the declared price was substantially lower than contemporaneous international market prices for similar goods. The Tribunal held that the Commissioner rightly proceeded ex parte after the appellant failed to file any reply to the SCN or contest the documentary evidence. A belated request for adjournment at the dictation stage was rejected. Finding no illegality or infirmity, the impugned order was affirmed.
CESTAT dismissed the importer's appeal against the Commissioner's order enhancing the declared value of imported motorcycle batteries. It upheld the rejection of the transaction value, noting documentary evidence demonstrating that the declared price was substantially lower than contemporaneous international market prices for similar goods. The Tribunal held that the Commissioner rightly proceeded ex parte after the appellant failed to file any reply to the SCN or contest the documentary evidence. A belated request for adjournment at the dictation stage was rejected. Finding no illegality or infirmity, the impugned order was affirmed.
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