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...
Profiteering - restaurant services - allegation that benefit of reduction in GST rate not passed on by way of commensurate reduction in prices - contravention of section 171 of CGST Act - since the recipients of the benefit, as determined, are not identifiable, the respondent is directed to deposit the amount in two equal parts in the Central Consumer Welfare Fund and the Maharashtra State Consumer Welfare Fund.
Profiteering - restaurant services - allegation that benefit of reduction in GST rate not passed on by way of commensurate reduction in prices - contravention of section 171 of CGST Act - since the recipients of the benefit, as determined, are not identifiable, the respondent is directed to deposit the amount in two equal parts in the Central Consumer Welfare Fund and the Maharashtra State Consumer Welfare Fund.
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