Post-omission transfer-pricing references cannot sustain subscription-fee adjustments where payments fall solely within the omitted domestic transacti...
Customer-specific premixing in nutritional product distribution requires functional comparability based on actual activities, not manufacturing labels...
Make available test excludes IT and standard software charges from technical services taxation where recipients acquire no independent technical capab...
Permanent establishment profits need no further attribution when agreed arm's length remuneration fully accounts for Indian functions, assets and risk...
Provisional release of marine oil: inconclusive tests and applicable directions undermine a bank guarantee condition, subject to certification and bon...
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Reasonable belief for the seizure of gold under Section 110 requires tangible material and objective circumstances existing at the time of seizure; suspicion alone is insufficient. Without that belief, Section 123 does not shift the burden to the possessor, and the Department must establish the gold's foreign origin and smuggled character. Unmarked gold and purity comparable to domestically available gold do not establish foreign origin; procurement records can support a domestic source. Retracted customs statements require independent corroboration, and reliance on statements recorded under Section 108 is subject to Section 138B. Where confiscation liability is not established and evidence of smuggling or abetment is absent, penalties on an owner or carrier lack a basis.
Reasonable belief for the seizure of gold under Section 110 requires tangible material and objective circumstances existing at the time of seizure; suspicion alone is insufficient. Without that belief, Section 123 does not shift the burden to the possessor, and the Department must establish the gold's foreign origin and smuggled character. Unmarked gold and purity comparable to domestically available gold do not establish foreign origin; procurement records can support a domestic source. Retracted customs statements require independent corroboration, and reliance on statements recorded under Section 108 is subject to Section 138B. Where confiscation liability is not established and evidence of smuggling or abetment is absent, penalties on an owner or carrier lack a basis.
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