The Tribunal held that BLT cannot be used for transfer pricing adjustments on AMP expenses. It ruled that no adjustment was warranted based on binding ...
The Tribunal ruled that when customs authorities had examined and accepted the classification earlier, suppression of facts cannot be alleged. The extended period of limitation was therefore held to ...
The Tribunal remanded the matter to clarify whether import of fabrics was permitted under the Letter of Permission. The ...
The Tribunal held that delay alone cannot justify rejection of a statutory deduction claim raised in appeal. It directed fresh verification to determine eligibility on ...
The Tribunal held that a claim admitted at the appellate stage must be examined on merits and cannot be denied merely due to time lapse. The case was remanded for fresh ...
Amortised Value of Moulds Includible in Assessable Value as Additional Consideration: CESTAT Chennai
The Tribunal held that moulds and dies supplied by customers form part of assessable value as additional consideration. It clarified that their amortised cost must be included in valuation of finished ...
The Tribunal held that exemption cannot be denied based on a re-export condition imposed through a DGH certificate when such a requirement is absent in the ...
Clarifies that export value used in refund calculation must be consistently applied in both numerator and denominator. Highlights that inconsistency leads to notices and ...
The issue was whether demonetization cash deposits were unexplained. The Tribunal held that deposits from recorded business ...
The Tribunal upheld deletion of expense disallowance after finding that occupation charges were settled during the relevant year. It ruled that such crystallized liabilities are allowable under ...
Explains that vague show cause notices lacking details of suppression violate legal principles. Highlights that extended limitation and penalties require clear proof of ...
The case addressed whether charging fees negates charitable status. The Tribunal held that this alone cannot justify rejection and ordered re-examination of the application with proper ...
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