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 ...
Classification of exported insecticides under export tariff affirmed; reclassification and related penalties set aside and MEIS scrip jurisdiction rec...
Provident fund claims in CIRP must rest on crystallised statutory dues; an internal communication or tentative computation cannot by itself establish an admissible claim. The Appellate Tribunal held that, where the provident fund liability had not been assessed and crystallised at the relevant time, the claim could not be sustained on the basis of a provisional document alone. The rejection of the application was therefore upheld and the appeal dismissed.
Provident fund claims in CIRP must rest on crystallised statutory dues; an internal communication or tentative computation cannot by itself establish an admissible claim. The Appellate Tribunal held that, where the provident fund liability had not been assessed and crystallised at the relevant time, the claim could not be sustained on the basis of a provisional document alone. The rejection of the application was therefore upheld and the appeal dismissed.
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