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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Lifting of Corporate veil - the conclusion arrived at by the respondent to state that the petitioner was incorporated only for the purpose of avoiding additional sales tax / VAT is of little avail and the formation of new company could have no impact on the levy and payment of additional sales tax, as this liability is on the seller/principal - HC
Lifting of Corporate veil - the conclusion arrived at by the respondent to state that the petitioner was incorporated only for the purpose of avoiding additional sales tax / VAT is of little avail and the formation of new company could have no impact on the levy and payment of additional sales tax, as this liability is on the seller/principal - HC
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