Working capital adjustment, comparable selection and trade receivables interest were revisited in transfer pricing, with key additions deleted and rem...
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Imposition of penalty u/s 114 AA of Customs Act for abatement - Textile Broker - allegation that appellant facilatated in inflating the FOB value for the purpose of wrongly claiming higher DEPB benefits - it is found that this appellant have facilitated the main accused M/s J.S. Designer Ltd. and its Directors in inflating FOB value of goods for export, by justifying the cost, indirectly - Levy of penalty confirmed (reduced from ₹ 25 lakhs to ₹ 7,50,000/- ) - AT
Imposition of penalty u/s 114 AA of Customs Act for abatement - Textile Broker - allegation that appellant facilatated in inflating the FOB value for the purpose of wrongly claiming higher DEPB benefits - it is found that this appellant have facilitated the main accused M/s J.S. Designer Ltd. and its Directors in inflating FOB value of goods for export, by justifying the cost, indirectly - Levy of penalty confirmed (reduced from ₹ 25 lakhs to ₹ 7,50,000/- ) - AT
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