Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
Orders of the Commissioner (Appeals) concerning goods brought into India as baggage, including baggage-related gold confiscation, fall outside CESTAT's appellate jurisdiction under the proviso to section 129A of the Customs Act. The statutory remedy is a revision application before the Government of India's Revisionary Authority. The Tribunal therefore disposed of the appeal for want of jurisdiction, while permitting recourse to revision and directing sympathetic consideration of delay caused by the bona fide pursuit of the Tribunal appeal.
Orders of the Commissioner (Appeals) concerning goods brought into India as baggage, including baggage-related gold confiscation, fall outside CESTAT's appellate jurisdiction under the proviso to section 129A of the Customs Act. The statutory remedy is a revision application before the Government of India's Revisionary Authority. The Tribunal therefore disposed of the appeal for want of jurisdiction, while permitting recourse to revision and directing sympathetic consideration of delay caused by the bona fide pursuit of the Tribunal appeal.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4780
Join Channel
TaxTMI 
