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...
Confiscation - imposition of redemption fine and penalties - mis-declaration of imported goods - the overseas supper had wrongly shipped different types of goods - However, it an admitted position that the importer-appellant did not take proper steps to check the cargo before presentation of the Bills of Entry for assessment purpose and accordingly, it cannot plead that the action on its part is entirely bonafide. - The quantum of redemption fine and penalty reduced - AT
Confiscation - imposition of redemption fine and penalties - mis-declaration of imported goods - the overseas supper had wrongly shipped different types of goods - However, it an admitted position that the importer-appellant did not take proper steps to check the cargo before presentation of the Bills of Entry for assessment purpose and accordingly, it cannot plead that the action on its part is entirely bonafide. - The quantum of redemption fine and penalty reduced - AT
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