Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Import against Advance License - fulfilment of export obligation - physical diversion of raw material - benefit under the DEEC scheme under various customs notifications - Tribunal decided the issue against the Revenue - no question of law arising for consideration in this appeal much less a substantial question of law.
Import against Advance License - fulfilment of export obligation - physical diversion of raw material - benefit under the DEEC scheme under various customs notifications - Tribunal decided the issue against the Revenue - no question of law arising for consideration in this appeal much less a substantial question of law.
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