Post-omission transfer-pricing references cannot sustain subscription-fee adjustments where payments fall solely within the omitted domestic transacti...
Customer-specific premixing in nutritional product distribution requires functional comparability based on actual activities, not manufacturing labels...
Make available test excludes IT and standard software charges from technical services taxation where recipients acquire no independent technical capab...
Permanent establishment profits need no further attribution when agreed arm's length remuneration fully accounts for Indian functions, assets and risk...
Provisional release of marine oil: inconclusive tests and applicable directions undermine a bank guarantee condition, subject to certification and bon...
Inland gold seizures require evidence of smuggling when local purchase records establish procurement, while cash confiscation requires a smuggling lin...
Non-resident rights subscriptions require compliant existing shareholdings, while penalty proportionality depends on the circumstances of the transact...
Construction consultancy meeting competing service descriptions follows the earlier classification entry when specificity and essential character cann...
Seizure of detained goods - Absence of E-Way bill - e-way bill-02 furnished immediately within 20 minutes from the time of the detention of the vehicle/goods - Since the petitioner is registered dealer, there is no error at the hands of the petitioner, and therefore, the order of seizure passed under Section 129(1) of the Act as well as the notice issued under Section 129(3) of the Act are hereby set aside. - HC
Seizure of detained goods - Absence of E-Way bill - e-way bill-02 furnished immediately within 20 minutes from the time of the detention of the vehicle/goods - Since the petitioner is registered dealer, there is no error at the hands of the petitioner, and therefore, the order of seizure passed under Section 129(1) of the Act as well as the notice issued under Section 129(3) of the Act are hereby set aside. - HC
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