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...
Classification of imported roasted areca nuts as roasted or dried remained pending adjudication. Laboratory classification as dried areca nuts based solely on physical appearance was treated as insufficient for continued withholding because moisture content was within the prescribed limit and comparable consignments had been released on personal bond. The imported goods were directed to be provisionally released on personal bond, without a bank guarantee, while classification and consequential customs duty remain subject to pending proceedings. Consignments declared fit for consumption were to be physically delivered within a fortnight.
Classification of imported roasted areca nuts as roasted or dried remained pending adjudication. Laboratory classification as dried areca nuts based solely on physical appearance was treated as insufficient for continued withholding because moisture content was within the prescribed limit and comparable consignments had been released on personal bond. The imported goods were directed to be provisionally released on personal bond, without a bank guarantee, while classification and consequential customs duty remain subject to pending proceedings. Consignments declared fit for consumption were to be physically delivered within a fortnight.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
