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...
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Clandestine manufacture and clearance allegations require sufficient tangible evidence establishing a reliable chain from unaccounted inputs and production to transport, buyers and receipt of sale proceeds. Loose handwritten sheets, WhatsApp printouts, Tally data and transporter records maintained or recovered from third parties cannot substantiate a demand unless their authorship, provenance, custody, preservation, integrity and nexus with the manufacturer are proved. Unretracted statements showing a marketing or distribution connection do not remedy defects in electronic evidence. Inferences drawn through assumed material consumption, manufacture and removal are impermissible successive presumptions. Unverified records may justify further investigation but cannot, without independent corroboration, sustain duty, interest or penalties.
Clandestine manufacture and clearance allegations require sufficient tangible evidence establishing a reliable chain from unaccounted inputs and production to transport, buyers and receipt of sale proceeds. Loose handwritten sheets, WhatsApp printouts, Tally data and transporter records maintained or recovered from third parties cannot substantiate a demand unless their authorship, provenance, custody, preservation, integrity and nexus with the manufacturer are proved. Unretracted statements showing a marketing or distribution connection do not remedy defects in electronic evidence. Inferences drawn through assumed material consumption, manufacture and removal are impermissible successive presumptions. Unverified records may justify further investigation but cannot, without independent corroboration, sustain duty, interest or penalties.
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