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...
Effective date of notification - import - setting Minimum Import Price (MIP) on Iron and Steel - Notification No.38/2015-2020 dated 5th February, 2016 published in the Official Gazette on 11th February, 2016 was in force on the date of ‘import’ of goods by the petitioners as the ‘import’ was post publication in the Official Gazette on 11th February, 2016.
Effective date of notification - import - setting Minimum Import Price (MIP) on Iron and Steel - Notification No.38/2015-2020 dated 5th February, 2016 published in the Official Gazette on 11th February, 2016 was in force on the date of ‘import’ of goods by the petitioners as the ‘import’ was post publication in the Official Gazette on 11th February, 2016.
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