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...
Detention and seizure of goods with vehicle - non furnishing of the E-Way Bill immediately at the time of detention - The respondent is directed to release the loader/tipper without demanding any security from the petitioner forthwith leaving the order of penalty to be challenged by the petitioner if necessary - HC
Detention and seizure of goods with vehicle - non furnishing of the E-Way Bill immediately at the time of detention - The respondent is directed to release the loader/tipper without demanding any security from the petitioner forthwith leaving the order of penalty to be challenged by the petitioner if necessary - HC
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