Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Customs valuation proceedings were maintainable against an STPI unit because section 14 and the valuation rules still governed assessment, even if no duty ultimately arose due to STPI status. The Tribunal held the importer and its parent were related persons throughout the dispute, as wholly owned subsidiary status established mutual interest and, after 2007, direct or indirect control satisfied the related-person test. For the Palladium system imported in 2006, the sale price was accepted because cost certificates showed full cost plus reasonable profit and there was no material to prove price influence. For the other post-2007 goods, loading of the supplier's average profit margin was upheld because the invoices were for customs purposes only and did not reflect arm's-length profit.
Customs valuation proceedings were maintainable against an STPI unit because section 14 and the valuation rules still governed assessment, even if no duty ultimately arose due to STPI status. The Tribunal held the importer and its parent were related persons throughout the dispute, as wholly owned subsidiary status established mutual interest and, after 2007, direct or indirect control satisfied the related-person test. For the Palladium system imported in 2006, the sale price was accepted because cost certificates showed full cost plus reasonable profit and there was no material to prove price influence. For the other post-2007 goods, loading of the supplier's average profit margin was upheld because the invoices were for customs purposes only and did not reflect arm's-length profit.
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