Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
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A writ petition in a tax matter was held not maintainable where the adjudicating authority had considered the taxpayer's reply, written submissions, annexures, invoices, classification plea, exemption claim and valuation objections. The Court found no breach of natural justice because adequate opportunity of hearing had been given and the impugned order dealt with the material on record while partly confirming and partly dropping the demand. As the dispute involved detailed factual and legal examination, the petitioner was directed to pursue the statutory appellate remedy, where all grounds could be raised. The writ petition was dismissed, with liberty to file an appeal on complying with the statutory deposit requirement.
A writ petition in a tax matter was held not maintainable where the adjudicating authority had considered the taxpayer's reply, written submissions, annexures, invoices, classification plea, exemption claim and valuation objections. The Court found no breach of natural justice because adequate opportunity of hearing had been given and the impugned order dealt with the material on record while partly confirming and partly dropping the demand. As the dispute involved detailed factual and legal examination, the petitioner was directed to pursue the statutory appellate remedy, where all grounds could be raised. The writ petition was dismissed, with liberty to file an appeal on complying with the statutory deposit requirement.
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