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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Self adjustment of excess paid service tax - appellant already claimed the refund for excess amount adjusted against the service tax liability for the month of April, 2010 and the said refund was already sanctioned, this clearly shows that the amount which was refunded was also adjusted - demand with interest confirmed.
Self adjustment of excess paid service tax - appellant already claimed the refund for excess amount adjusted against the service tax liability for the month of April, 2010 and the said refund was already sanctioned, this clearly shows that the amount which was refunded was also adjusted - demand with interest confirmed.
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