Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
Statutory pre-deposit and delay condonation framed the operative relief: the writ petition was disposed of by granting liberty to file the challenge to the impugned order within two weeks, along with the statutory pre-deposit and an application for condonation of delay. All grounds were left open, and the appellate authority was directed to examine the delay question first and, if satisfied, decide the matter on merits in accordance with law.
Statutory pre-deposit and delay condonation framed the operative relief: the writ petition was disposed of by granting liberty to file the challenge to the impugned order within two weeks, along with the statutory pre-deposit and an application for condonation of delay. All grounds were left open, and the appellate authority was directed to examine the delay question first and, if satisfied, decide the matter on merits in accordance with law.
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