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...
Petitioner sought a tax refund (with statutory interest) after an assessing officer passed an order under assessment procedure granting TDS credit but directing a refund. The High Court ordered immediate payment of the undisputed refund amount to the petitioner within two weeks; outcome: refund to be made within that period. The court granted liberty to revive the application if payment is not made and warned it will summon the Assessing Officer if the direction is not complied with. Respondents had sought time but failed to procure instructions, which the court noted.
Petitioner sought a tax refund (with statutory interest) after an assessing officer passed an order under assessment procedure granting TDS credit but directing a refund. The High Court ordered immediate payment of the undisputed refund amount to the petitioner within two weeks; outcome: refund to be made within that period. The court granted liberty to revive the application if payment is not made and warned it will summon the Assessing Officer if the direction is not complied with. Respondents had sought time but failed to procure instructions, which the court noted.
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