Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Determination of export duty hinges on validity of re-test results and reliance on laboratory reports; the tribunal accepted that a subsequent re-test produced lower Fe content (55.6%) and noted discharge port sampling at 57.2% upon which transaction value was based, concluding lower authorities properly examined factual evidence and testing competence and need not be disturbed. The decision upholds reliance on the competent laboratory re-test over earlier reports, confirms acceptance of invoice value tied to discharge port Fe content, and dismisses the revenue appeal, leaving the provisional assessment and final factual findings intact.
Determination of export duty hinges on validity of re-test results and reliance on laboratory reports; the tribunal accepted that a subsequent re-test produced lower Fe content (55.6%) and noted discharge port sampling at 57.2% upon which transaction value was based, concluding lower authorities properly examined factual evidence and testing competence and need not be disturbed. The decision upholds reliance on the competent laboratory re-test over earlier reports, confirms acceptance of invoice value tied to discharge port Fe content, and dismisses the revenue appeal, leaving the provisional assessment and final factual findings intact.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
