Departmental appeal limitation after call-book recall preserves original filing, while documented correlation supports SAD refund on imported granules...
Income-tax prosecution fails when appellate remand removes its factual foundation; directors require company arraignment for vicarious criminal liabil...
Capital character of assignment consideration prevents taxation as residuary income, while unsupported interest-related expenditure remains non-deduct...
Make-available condition shields regional support-service receipts from Indian taxation where no independent capability or permanent establishment exi...
Basic customs duty exemption under Notification No. 24/2015-Cus., available through debit of MEIS duty credit scrips, results in no Social Welfare Surcharge being payable on imported PET coke. The surcharge demand was treated as unsustainable where the underlying basic customs duty stood exempt under the MEIS Scheme. This treatment applies the settled position that Social Welfare Surcharge does not arise when basic customs duty is fully exempted under the relevant MEIS notification, with consequential relief following from the deletion of the surcharge demand.
Basic customs duty exemption under Notification No. 24/2015-Cus., available through debit of MEIS duty credit scrips, results in no Social Welfare Surcharge being payable on imported PET coke. The surcharge demand was treated as unsustainable where the underlying basic customs duty stood exempt under the MEIS Scheme. This treatment applies the settled position that Social Welfare Surcharge does not arise when basic customs duty is fully exempted under the relevant MEIS notification, with consequential relief following from the deletion of the surcharge demand.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
