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Challenge to Rule 8 must fail when tested on anvil of Second Proviso to Sec 3A(2)(b)Central Excise Tariff Act
Input Credit Claim cannot be denied merely on non-reflection of transaction in GSTR-2A
Sec 56(2)(vii)(c) not attracted to bonus shares if issuance of bonus shares is merely capitalization of existing reserves
Taxes are not required to be deducted at source at time of grant of ESOP
Entity/ person to qualify as ‘intermediary’ must be shown to work as ‘broker’ who only facilitates provision of service
Mere access to use server/software to download reports cannot be regarded as transfer of copyright
Services rendered by subsidiary of foreign company to its holding company are not covered by Sec 2(6)(v) of IGST Act
Data from NIDB cannot be applied directly by Customs, unless value given therein falls within parameters of identical goods
Seizure of consignment is invalidatedupon failure to establish foreign origin of seized goods as well as factum of its smuggled into India
Non-deduction of TDS on certain amounts is no basis alone for levy of penalty u/s 271(1)(c)