Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
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Import of restricted item - Gold Granules of Purity 99.99% (Non-Monetary) - the importer has not imported gold on consignment basis and therefore, the conditions laid down by the RBI is not applicable to the appellant.
Import of restricted item - Gold Granules of Purity 99.99% (Non-Monetary) - the importer has not imported gold on consignment basis and therefore, the conditions laid down by the RBI is not applicable to the appellant.
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