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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State GST officers in West Bengal were competent to intercept and detain goods in transit under the IGST Act, because section 4 operates as a deeming provision and no contrary notification was shown. The claim that West Bengal was only a transport corridor failed, as interception occurred within the State and the accompanying documents did not conclusively establish lawful transit. The Court also held that declaring a registered dealer as an unregistered person in the e-way bill, together with a delivery challan signed by an unauthorised person and not meeting Rules 55 and 138, amounted to actionable contraventions. Detention and penalty under section 129 were therefore sustained.
State GST officers in West Bengal were competent to intercept and detain goods in transit under the IGST Act, because section 4 operates as a deeming provision and no contrary notification was shown. The claim that West Bengal was only a transport corridor failed, as interception occurred within the State and the accompanying documents did not conclusively establish lawful transit. The Court also held that declaring a registered dealer as an unregistered person in the e-way bill, together with a delivery challan signed by an unauthorised person and not meeting Rules 55 and 138, amounted to actionable contraventions. Detention and penalty under section 129 were therefore sustained.
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