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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Confiscation of goods u/s 130 of the GST Act - petitioner sought 233.540 gms of gold ornaments for the purpose of displaying and not for sale - The issue has to be decided by the proper officer on consideration of the entire materials before him and that too, after hearing the petitioner. - The petitioner has to approach the proper officer for making his stand clear and to seek audience before him - HC
Confiscation of goods u/s 130 of the GST Act - petitioner sought 233.540 gms of gold ornaments for the purpose of displaying and not for sale - The issue has to be decided by the proper officer on consideration of the entire materials before him and that too, after hearing the petitioner. - The petitioner has to approach the proper officer for making his stand clear and to seek audience before him - HC
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