Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
The dispute concerns de-bonding of a 100% Export Oriented Unit and application of Condition 10 of the Standard Conditions to determine final date of exit; the suo-motu de-bonding order dated 08.08.2006 was clarified as the final exit date and that factual finding must be considered. The appellate authority is obligated to conduct a de-novo enquiry and apply independent judicial mind rather than mechanically affirm prior findings; previous orders that refused fresh consideration and which the tribunal dismissed without reasons are unsustainable. The matter is remanded to the Commissioner (Appeals) for fresh, reasoned adjudication in accordance with law.
The dispute concerns de-bonding of a 100% Export Oriented Unit and application of Condition 10 of the Standard Conditions to determine final date of exit; the suo-motu de-bonding order dated 08.08.2006 was clarified as the final exit date and that factual finding must be considered. The appellate authority is obligated to conduct a de-novo enquiry and apply independent judicial mind rather than mechanically affirm prior findings; previous orders that refused fresh consideration and which the tribunal dismissed without reasons are unsustainable. The matter is remanded to the Commissioner (Appeals) for fresh, reasoned adjudication in accordance with law.
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