Charitable sports promotion: sponsorship receipts alone did not defeat registration where funds supported tournaments and player development activitie...
Overdue associated-enterprise receivables: debt-free status defeated notional-interest adjustment, while employee stock-option costs qualified as busi...
Retrospective assessment-limitation amendments validate final orders while contemporaneous segment data governs transfer-pricing comparability and tol...
Transfer pricing adjustments must track international transactions, while unsupported AMP adjustments and unsuitable manufacturing comparables require...
Transfer-pricing adjustments must reflect functional comparability, working-capital effects, and avoid duplicating interest on associated-enterprise r...
Section 110A permits provisional release of seized goods pending adjudication subject to the bond, security and conditions required by the adjudicating authority. Dry dates were seized on allegations that their Pakistani origin had been misdeclared as United Arab Emirates origin, making their import prohibited on national-security and public-policy grounds. As a show-cause notice had been issued and adjudication was underway, the strategic nature of the import prohibition supported refusal of provisional release. The refusal was sustained, and the appeal for release of the goods was dismissed.
Section 110A permits provisional release of seized goods pending adjudication subject to the bond, security and conditions required by the adjudicating authority. Dry dates were seized on allegations that their Pakistani origin had been misdeclared as United Arab Emirates origin, making their import prohibited on national-security and public-policy grounds. As a show-cause notice had been issued and adjudication was underway, the strategic nature of the import prohibition supported refusal of provisional release. The refusal was sustained, and the appeal for release of the goods was dismissed.
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