Anti-profiteering obligations survive business demerger, complaint withdrawal, and customized supply arrangements where rate-reduction benefits are no...
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 ...
Confiscation of goods - redemption fine and penalty - mens rea - import of prohibited items - It cannot be accepted that on the mere score of re-export of the prohibited goods, no redemption fine was payable under Section 125 of the Customs Act. - HC
Confiscation of goods - redemption fine and penalty - mens rea - import of prohibited items - It cannot be accepted that on the mere score of re-export of the prohibited goods, no redemption fine was payable under Section 125 of the Customs Act. - HC
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