Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
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Denial of CENVAT Credit - supplementary invoice - Merely because department has detected and service provider has paid service tax, that alone is not sufficient to make allegation that there is suppression of fact on the part of the appellant. - AT
Denial of CENVAT Credit - supplementary invoice - Merely because department has detected and service provider has paid service tax, that alone is not sufficient to make allegation that there is suppression of fact on the part of the appellant. - AT
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