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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Section 129(6) of the GST Acts requires detained goods to be sold or otherwise disposed of to recover an unpaid penalty after the prescribed period. Its proviso permits a shorter period where goods are perishable, hazardous or likely to depreciate. Inflammable bulk bitumen qualifies as hazardous goods, so the continuing availability of an appeal does not displace the obligation to initiate disposal where risk to the goods and conveyance warrants prompt action. Sale should proceed through public notice, with notice to the owner, within the stipulated timeframe.
Section 129(6) of the GST Acts requires detained goods to be sold or otherwise disposed of to recover an unpaid penalty after the prescribed period. Its proviso permits a shorter period where goods are perishable, hazardous or likely to depreciate. Inflammable bulk bitumen qualifies as hazardous goods, so the continuing availability of an appeal does not displace the obligation to initiate disposal where risk to the goods and conveyance warrants prompt action. Sale should proceed through public notice, with notice to the owner, within the stipulated timeframe.
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