Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pr...
Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA...
FEMA borrowing restrictions bind charitable trusts, and civil penalties apply without proving intent for delayed repayment of non-resident rupee loans...
Customs exemption notification amendments operate prospectively unless they expressly provide for retrospective effect. An amendment commencing after the relevant Bills of Lading cannot govern imports of second-hand highly specialised equipment covered by those earlier Bills or justify refusal to consider provisional release. The request for provisional release must instead be considered under the law applicable to those imports; upon satisfaction of imposed conditions, the goods are to be released provisionally, without prejudice to independent adjudication proceedings.
Customs exemption notification amendments operate prospectively unless they expressly provide for retrospective effect. An amendment commencing after the relevant Bills of Lading cannot govern imports of second-hand highly specialised equipment covered by those earlier Bills or justify refusal to consider provisional release. The request for provisional release must instead be considered under the law applicable to those imports; upon satisfaction of imposed conditions, the goods are to be released provisionally, without prejudice to independent adjudication proceedings.
Note: It is a system-generated summary and is for quick reference only.
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