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 ...
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Issue concerned eligibility for deduction under Section 80-IC where assessee manufactured some items listed in the Fourteenth Schedule but not those in the Thirteenth Schedule. Tribunal rejected the Revenue's contention that manufacture of Fourteenth Schedule items alone invoked Section 80-IC(2)(b); instead eligibility was determined by location in a notified eligible area and commencement of production within the specified period. Result: assessee entitled to benefit under Section 80-IC(2)(a)(ii) on satisfying location and commencement criteria, not merely by producing certain Fourteenth Schedule goods.
Issue concerned eligibility for deduction under Section 80-IC where assessee manufactured some items listed in the Fourteenth Schedule but not those in the Thirteenth Schedule. Tribunal rejected the Revenue's contention that manufacture of Fourteenth Schedule items alone invoked Section 80-IC(2)(b); instead eligibility was determined by location in a notified eligible area and commencement of production within the specified period. Result: assessee entitled to benefit under Section 80-IC(2)(a)(ii) on satisfying location and commencement criteria, not merely by producing certain Fourteenth Schedule goods.
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