Road restoration charges constitute taxable services when requested for commercial pipeline activity, requiring reverse-charge GST from the business r...
Interest on delayed release of requisitioned cash includes statutory pre-assessment interest and restitutionary compensation for unlawful post-assessm...
Incomplete inventory records justify rejecting accounts, while profit estimation requires relevant comparable material and interest falls under other ...
Transfer-pricing comparability requires functional alignment; delayed associated-enterprise receivables need separate LIBOR-based benchmarking, while ...
Extended reassessment limitation in search cases requires asset-linked escaped income, invalidating additions based only on unexplained money or expen...
Enhanced tolerance band under section 43CA applies retrospectively, deleting qualifying deemed-sale additions while disputed stamp valuation requires ...
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Provisional release of seized imported goods may require an enhanced bond based on assessable value, but a bank guarantee calculated on anticipated fine and penalty is premature before verification of the certificate of origin and completion of investigation. Security requirements should protect revenue without treating prospective liabilities as established; prior final assessment of comparable goods receiving SAFTA benefit may support recalibration. Cargo-handling rules prohibit rent or demurrage on goods seized, detained or confiscated by the proper officer. Provisional release may therefore be secured through an enhanced bond and reduced guarantee, while detained goods qualify for complete waiver of demurrage and related charges.
Provisional release of seized imported goods may require an enhanced bond based on assessable value, but a bank guarantee calculated on anticipated fine and penalty is premature before verification of the certificate of origin and completion of investigation. Security requirements should protect revenue without treating prospective liabilities as established; prior final assessment of comparable goods receiving SAFTA benefit may support recalibration. Cargo-handling rules prohibit rent or demurrage on goods seized, detained or confiscated by the proper officer. Provisional release may therefore be secured through an enhanced bond and reduced guarantee, while detained goods qualify for complete waiver of demurrage and related charges.
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