Revenue-neutral domestic transfer pricing and mirror transactions justified deletion of related-party adjustments for operation, maintenance and port ...
Seizure of goods u/s 129(1) - Transaction Declaration Form (T.D.F.) was not attached with the consignments - the seizure and penalty imposed upon the petitioners based on the notification dated 21.7.2017 issued under Rule 138 of the U.P.G.S.T. Act 2017, which was not applicable, is clearly illegal.
Seizure of goods u/s 129(1) - Transaction Declaration Form (T.D.F.) was not attached with the consignments - the seizure and penalty imposed upon the petitioners based on the notification dated 21.7.2017 issued under Rule 138 of the U.P.G.S.T. Act 2017, which was not applicable, is clearly illegal.
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