Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Penalty u/s 112(a) of Customs Act, 1962 on steamer agent - hat the confiscation of the said vessel for alleged violations of chapter VI of Customs Act, 1962 as well as the duty liability arising from misuse of ‘ship stores’ and ‘bunkers’ had been set aside by the Tribunal. In such circumstances, the related act of wrong-doing has ceased to be and consequently there is no scope for imposition of penalty - No penalty - AT
Penalty u/s 112(a) of Customs Act, 1962 on steamer agent - hat the confiscation of the said vessel for alleged violations of chapter VI of Customs Act, 1962 as well as the duty liability arising from misuse of ‘ship stores’ and ‘bunkers’ had been set aside by the Tribunal. In such circumstances, the related act of wrong-doing has ceased to be and consequently there is no scope for imposition of penalty - No penalty - AT
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