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...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Frozen funds alleged to be proceeds of crime could not be released under an interim arrangement to meet employee salaries and statutory dues of another company identified as the primary accused. The liabilities were not those of the company holding the frozen funds, and the asserted arrangement between the two companies did not justify their use. The interim direction permitting release was set aside, while the pending appeal before the Tribunal remained open for independent adjudication on its merits and was directed to be decided expeditiously.
Frozen funds alleged to be proceeds of crime could not be released under an interim arrangement to meet employee salaries and statutory dues of another company identified as the primary accused. The liabilities were not those of the company holding the frozen funds, and the asserted arrangement between the two companies did not justify their use. The interim direction permitting release was set aside, while the pending appeal before the Tribunal remained open for independent adjudication on its merits and was directed to be decided expeditiously.
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