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...
Revocation of customs broker licence - There are, apparently, discrepancies in the declaration contained in the shipping bills. That the declarations should match the facts relating to exports is, no doubt, ideal. However, tendency to be casual about particulars that are ‘not material’ is a human failing. There is no evidence that the enumerated discrepancy has impacted the sub-stantiveness of either the export or of the quantum of refund eligible. - The facts do not invite the invoking of consequence of regulation 10(d) of Customs Broker Licencing Regulations, 2018 either. - AT
Revocation of customs broker licence - There are, apparently, discrepancies in the declaration contained in the shipping bills. That the declarations should match the facts relating to exports is, no doubt, ideal. However, tendency to be casual about particulars that are ‘not material’ is a human failing. There is no evidence that the enumerated discrepancy has impacted the sub-stantiveness of either the export or of the quantum of refund eligible. - The facts do not invite the invoking of consequence of regulation 10(d) of Customs Broker Licencing Regulations, 2018 either. - AT
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