The tribunal ruled that discounts offered on demo vehicles cannot reduce assessable value since the vehicles are identical to normal cars cleared to dealers.
The Court permitted withdrawal of the writ after the authorities rejected the refund application filed by the Official Liquidator instead of the exporter. Liberty was granted to seek refund under Section 54 of the CGST Act.
The court held that an appeal under Section 260A cannot be entertained when it merely seeks re-appreciation of evidence, upholding the addition confirmed by lower authorities.
The tribunal ruled that remuneration paid to a working partner cannot be disallowed when the partnership deed authorizes such payment and the amount is within limits prescribed under Section 40(b).
The government amended monetary limits for ED officers handling FEMA cases. It allows broader jurisdiction to improve efficiency in adjudication of foreign exchange violations.
The High Court set aside the assessment order after noting that it was passed ex parte and remitted the matter for fresh proceedings with an opportunity for the assessee to file a return.
The Gauhati High Court interfered with both the recovery notice and the earlier adjudication order, directing that the matter be reconsidered after giving the petitioner an opportunity to respond.
The Madras High Court quashed a government order allotting sand dune land as an alternative site for a school, holding that such ecologically sensitive land cannot be used for development.
The tribunal held that expatriate personnel working under the full control and supervision of the Indian company were employees, not service providers, and therefore payments relating to their salaries were not liable to service tax.
The High Court held that once a discharge certificate under the SVLDRS scheme is issued after payment of the determined amount, the tax demand for the covered period cannot be reopened.
