Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
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An unchallenged detention-cum-waiver certificate issued under the 2018 Regulations was described as binding on shipping lines, custodians and other cargo stakeholders for the entire period of detention. The notes state that continued retention of imported perishable goods and levy of detention charges after issuance of such a certificate would be illegal, referring to Supreme Industries Ltd. The High Court granted conditional interim release of in-shell walnuts upon security deposits because of their perishable nature and escalating charges, while leaving all claims, recoveries, rights and contentions open for final adjudication without creating equities.
An unchallenged detention-cum-waiver certificate issued under the 2018 Regulations was described as binding on shipping lines, custodians and other cargo stakeholders for the entire period of detention. The notes state that continued retention of imported perishable goods and levy of detention charges after issuance of such a certificate would be illegal, referring to Supreme Industries Ltd. The High Court granted conditional interim release of in-shell walnuts upon security deposits because of their perishable nature and escalating charges, while leaving all claims, recoveries, rights and contentions open for final adjudication without creating equities.
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