Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on ev...
Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verifica...
Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermis...
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Declared transaction value for direct imports of HMS scrap and other re-meltable scrap could not be rejected because the department had not shown any basis for doubt or produced contemporaneous import evidence; the re-determined value and differential duty for the 36 direct-import Bills of Entry were therefore set aside. For high sea sale imports, assessable value had to be fixed on the actual contract price subject to verification of the full document chain, including the original invoice, high sea sale contract and related charges; because documentation was incomplete for some Bills of Entry and undervaluation was admitted for seven, the valuation issue and duty liability were remanded for fresh adjudication after hearing. Penalties on the importer and co-appellants were also remanded for reconsideration in light of the fresh valuation exercise.
Declared transaction value for direct imports of HMS scrap and other re-meltable scrap could not be rejected because the department had not shown any basis for doubt or produced contemporaneous import evidence; the re-determined value and differential duty for the 36 direct-import Bills of Entry were therefore set aside. For high sea sale imports, assessable value had to be fixed on the actual contract price subject to verification of the full document chain, including the original invoice, high sea sale contract and related charges; because documentation was incomplete for some Bills of Entry and undervaluation was admitted for seven, the valuation issue and duty liability were remanded for fresh adjudication after hearing. Penalties on the importer and co-appellants were also remanded for reconsideration in light of the fresh valuation exercise.
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