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...
Valuation of imported goods - edible oil - inclusion of value of barge charges incurred by them between the anchorage port and the port of unloading - A harmonious reading of the amendment carried out to Rule 10 would clarify that during the period under dispute, the Department had no provision to get the barge charges included in the total value for payment of Customs Duty - Demand set aside - AT
Valuation of imported goods - edible oil - inclusion of value of barge charges incurred by them between the anchorage port and the port of unloading - A harmonious reading of the amendment carried out to Rule 10 would clarify that during the period under dispute, the Department had no provision to get the barge charges included in the total value for payment of Customs Duty - Demand set aside - AT
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