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...
Restricted gold import conditions: breach permits absolute confiscation, while redemption remains discretionary and is rarely disturbed on writ review...
Redemption of confiscated goods remains available where the person seeking redemption timely requests quantification of applicable customs duty, but the authorities neither quantify it nor clarify that redemption fine and penalty may be paid independently. Failure to complete redemption within the stipulated period cannot then be attributed solely to the claimant, notwithstanding that expiry ordinarily makes confiscation absolute. The High Court directed communication of duty and release of the gold bars after payment of duty, redemption fine, penalty and stipulated interest.
Redemption of confiscated goods remains available where the person seeking redemption timely requests quantification of applicable customs duty, but the authorities neither quantify it nor clarify that redemption fine and penalty may be paid independently. Failure to complete redemption within the stipulated period cannot then be attributed solely to the claimant, notwithstanding that expiry ordinarily makes confiscation absolute. The High Court directed communication of duty and release of the gold bars after payment of duty, redemption fine, penalty and stipulated interest.
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TaxTMI 
TaxTMI 
of 4888 
