Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pr...
Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA...
FEMA borrowing restrictions bind charitable trusts, and civil penalties apply without proving intent for delayed repayment of non-resident rupee loans...
Imposition of penalties u/s 112 (a) and (b) of CA, 1962 - the noticees were not heard on the confiscability of the goods. In the absence of such an opportunity, there was no scope for rendering a finding on liability for confiscation - that also eliminated the jurisdiction to invoke section 112 of Customs Act, 1962 - AT
Imposition of penalties u/s 112 (a) and (b) of CA, 1962 - the noticees were not heard on the confiscability of the goods. In the absence of such an opportunity, there was no scope for rendering a finding on liability for confiscation - that also eliminated the jurisdiction to invoke section 112 of Customs Act, 1962 - AT
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