Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
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Breach of the secure transit obligation under cargo handling regulations, by itself, did not establish abetment of attempted export of prohibited goods. The essential basis for penalty under Section 114 was knowledge that the goods were liable to confiscation, or admissible evidence of active participation or positive collusion, and that evidentiary burden was not met. A mere omission in secure transport, without proof of such knowledge or abetment, was insufficient. The penalty was therefore unsustainable and was set aside, and the appeal was allowed.
Breach of the secure transit obligation under cargo handling regulations, by itself, did not establish abetment of attempted export of prohibited goods. The essential basis for penalty under Section 114 was knowledge that the goods were liable to confiscation, or admissible evidence of active participation or positive collusion, and that evidentiary burden was not met. A mere omission in secure transport, without proof of such knowledge or abetment, was insufficient. The penalty was therefore unsustainable and was set aside, and the appeal was allowed.
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