Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
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Rejection of an IGST refund was set aside because the authority failed to apply its mind and breached principles of natural justice by not addressing the petitioner's contentions and contractual arrangements on whether the services were exports or intermediary services; the Court identified need to examine agreements and relevant precedents/circulars and directed remand for de novo consideration after hearing the parties. Outcome: the impugned order was quashed and the matter returned for fresh determination of the export-versus-intermediary question with all contentions open and a three-month timeline for decision.
Rejection of an IGST refund was set aside because the authority failed to apply its mind and breached principles of natural justice by not addressing the petitioner's contentions and contractual arrangements on whether the services were exports or intermediary services; the Court identified need to examine agreements and relevant precedents/circulars and directed remand for de novo consideration after hearing the parties. Outcome: the impugned order was quashed and the matter returned for fresh determination of the export-versus-intermediary question with all contentions open and a three-month timeline for decision.
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