Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
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Imposition of penalty - discrepancy in Form 38, E-Sugam form - the Officer managing the Check Post after verifying the goods should have filled up the Column 8 of Form 38 in accordance with the documents and there was no occasion for imposing a penalty as has been done by the Assessing Officer and upheld by the Commercial Tax Tribunal.
Imposition of penalty - discrepancy in Form 38, E-Sugam form - the Officer managing the Check Post after verifying the goods should have filled up the Column 8 of Form 38 in accordance with the documents and there was no occasion for imposing a penalty as has been done by the Assessing Officer and upheld by the Commercial Tax Tribunal.
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