Transfer pricing margin adjustments require matching treatment of non-operating income and related costs, with comparability issues reconsidered on ev...
Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verifica...
Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermis...
Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
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Prospective operation of a customs exemption amendment prevents its use against imports where the Bill of Lading predates the amendment's effective date and no retrospective effect is expressly provided. A request for provisional release of used digital multifunction print, copying and scanning machines must therefore be considered under Section 110A without relying on the later amendment. Release may be granted subject to lawful conditions and remains subject to adjudication. The applicable duty rate is to be determined under Section 15 of the Customs Act, 1962.
Prospective operation of a customs exemption amendment prevents its use against imports where the Bill of Lading predates the amendment's effective date and no retrospective effect is expressly provided. A request for provisional release of used digital multifunction print, copying and scanning machines must therefore be considered under Section 110A without relying on the later amendment. Release may be granted subject to lawful conditions and remains subject to adjudication. The applicable duty rate is to be determined under Section 15 of the Customs Act, 1962.
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