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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PMGKY scheme - t the petitioner has made all efforts to try and comply with the requirement of the Pradhan Mantri Garib Kalyan Deposit Scheme. In such a situation, 66 per cent. of the compliance having been done, the petitioner ought not to be denied the benefit of the scheme more so that the learned counsel for the petitioner has made a submission that he is still willing to deposit the amount for a period of four years from today and would not claim any interest on the same. - HC
PMGKY scheme - t the petitioner has made all efforts to try and comply with the requirement of the Pradhan Mantri Garib Kalyan Deposit Scheme. In such a situation, 66 per cent. of the compliance having been done, the petitioner ought not to be denied the benefit of the scheme more so that the learned counsel for the petitioner has made a submission that he is still willing to deposit the amount for a period of four years from today and would not claim any interest on the same. - HC
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