Transfer-pricing treatment of corporate guarantees and convertible loans followed prior-year consistency, with taxable foreign dividends excluded from...
Transfer-pricing benchmarking confines adjustments to associated-enterprise transactions and integrates delayed receivables through TNMM working-capit...
Medical relief status protects government-contracted mobile healthcare from commercial classification, while provisional registration cancellation req...
Charitable registration cancellation requires proof that educational activities abandoned their objects; incidental receipts and retained surplus are ...
Prospective customs notification amendments cannot bar provisional release consideration for earlier imports when bills of lading predate their commen...
State GST authorities cannot detain or seize goods merely passing through their territory during inter-State transit where the goods are destined for another State. The territorial power to detain and seize does not extend to goods moving from Delhi to West Bengal solely because they transit Uttar Pradesh. On that basis, the appellate order upholding detention was quashed, the goods were directed to be released, and any amount deposited was directed to be refunded.
State GST authorities cannot detain or seize goods merely passing through their territory during inter-State transit where the goods are destined for another State. The territorial power to detain and seize does not extend to goods moving from Delhi to West Bengal solely because they transit Uttar Pradesh. On that basis, the appellate order upholding detention was quashed, the goods were directed to be released, and any amount deposited was directed to be refunded.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4886 
