International transaction characterisation of domestic divestment of support services business rejected; transaction between resident associated enter...
Minimum Import Price restrictions for Black Pepper, Areca-nuts and Apples upheld; procedural laying failure not fatal, notifications to be placed befo...
Transaction value between related persons requires market-equivalent pricing; importer must prove declared value mirrors ordinary international trade ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Excess recovery was alleged where the tax department adjusted refund amounts, including a 10% pre-deposit, towards disputed demand, resulting in collection beyond the 20% ceiling prescribed by administrative instructions. The court held that the taxpayer's representation seeking correction and refund required consideration on merits and directed the authority to decide the representation within six weeks; it further ordered that any amount recovered in excess of 20% of the disputed demand be refunded. - HC
Excess recovery was alleged where the tax department adjusted refund amounts, including a 10% pre-deposit, towards disputed demand, resulting in collection beyond the 20% ceiling prescribed by administrative instructions. The court held that the taxpayer's representation seeking correction and refund required consideration on merits and directed the authority to decide the representation within six weeks; it further ordered that any amount recovered in excess of 20% of the disputed demand be refunded. - HC
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