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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Failure to verify an importer's KYC documents against the originals can expose a G-Card holder who independently files Bills of Entry to a penalty under section 112(a)(i) of the Customs Act, even where physical verification of the importer's address is not expected. Relief from revocation of the Customs Broker's licence does not automatically extinguish the holder's separate penalty. Financial hardship, including a low salary and corroborated family medical circumstances, may justify reduction of an excessive penalty.
Failure to verify an importer's KYC documents against the originals can expose a G-Card holder who independently files Bills of Entry to a penalty under section 112(a)(i) of the Customs Act, even where physical verification of the importer's address is not expected. Relief from revocation of the Customs Broker's licence does not automatically extinguish the holder's separate penalty. Financial hardship, including a low salary and corroborated family medical circumstances, may justify reduction of an excessive penalty.
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