Consultancy fees claimed as business expense-can tax disallowance rest on survey suspicion despite invoices, contracts and bank trail? Appeal dismisse...
Page of 4819
Press 'Enter' after typing page number.
7501 to 7520 of 96365 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Estoppel by conduct was applied where the petitioner voluntarily paid differential customs duty during a DRI investigation, sought closure and remained silent thereafter; the Court held this conduct barred a subsequent refund claim. The Court held Notification No.25/2019-Customs and the Finance Act amendment operate prospectively and do not alter duty lawfully incurred on 2014-2017 imports. Because payment was voluntary and investigation closure was accepted, no show cause notice was required, and the refund failed for lack of evidence negating unjust enrichment.
Estoppel by conduct was applied where the petitioner voluntarily paid differential customs duty during a DRI investigation, sought closure and remained silent thereafter; the Court held this conduct barred a subsequent refund claim. The Court held Notification No.25/2019-Customs and the Finance Act amendment operate prospectively and do not alter duty lawfully incurred on 2014-2017 imports. Because payment was voluntary and investigation closure was accepted, no show cause notice was required, and the refund failed for lack of evidence negating unjust enrichment.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4819 
Join Channel 
