Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundatio...
E-way bill rules permit validity extensions in exceptional circumstances and provide a further eight-hour window after expiry to seek extension. Transport after that period may justify detention and penalty, but a brief delay in renewing the e-way bill does not necessarily warrant a 200% penalty. Where interception occurred shortly after the additional extension window, comparable decisions supported relief while recognising that the lapse could still attract a nominal sanction. The 200% penalty orders were set aside, subject to payment of a token fine and refund of the balance penalty deposit.
E-way bill rules permit validity extensions in exceptional circumstances and provide a further eight-hour window after expiry to seek extension. Transport after that period may justify detention and penalty, but a brief delay in renewing the e-way bill does not necessarily warrant a 200% penalty. Where interception occurred shortly after the additional extension window, comparable decisions supported relief while recognising that the lapse could still attract a nominal sanction. The 200% penalty orders were set aside, subject to payment of a token fine and refund of the balance penalty deposit.
Note: It is a system-generated summary and is for quick reference only.