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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When the existence of the stated outstanding liability on account of aviation fuel is found to be bogus, the addition is to be upheld on account of the said bogus liability of ₹ 99 lakhs remaining unproved - AT
When the existence of the stated outstanding liability on account of aviation fuel is found to be bogus, the addition is to be upheld on account of the said bogus liability of ₹ 99 lakhs remaining unproved - AT
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