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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The note addresses whether a Tribunal appeal survives after an appellate authority corrects an inadvertent reference by rectification. It explains that the appellate order mistakenly referred to a different proceeding, the assessee sought correction, and the appellate authority rectified the order by disposing the appeal against the correct order, thereby granting the relief sought. Because the rectification removed the grievance that formed the basis of the Tribunal appeal, there remained no live controversy and the Tribunal dismissed the appeal as infructuous.
The note addresses whether a Tribunal appeal survives after an appellate authority corrects an inadvertent reference by rectification. It explains that the appellate order mistakenly referred to a different proceeding, the assessee sought correction, and the appellate authority rectified the order by disposing the appeal against the correct order, thereby granting the relief sought. Because the rectification removed the grievance that formed the basis of the Tribunal appeal, there remained no live controversy and the Tribunal dismissed the appeal as infructuous.
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