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Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
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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...
Misdeclaration of export goods - Iron Oxide - goods are Iron Oxide Dry Powder, or Iron Ore? - the Joint Deputy CRCL’s letter not taken into cognizance as the Adjudicating Authority has failed to provide the same to the appellant and therefore has grossly violating the principals of natural justice following the principle of the natural justice. At the same time since the initially two reports clearly holds that export consignments are made of the Iron Oxide. - There is no mis-declaration in the export consignments - AT
Misdeclaration of export goods - Iron Oxide - goods are Iron Oxide Dry Powder, or Iron Ore? - the Joint Deputy CRCL’s letter not taken into cognizance as the Adjudicating Authority has failed to provide the same to the appellant and therefore has grossly violating the principals of natural justice following the principle of the natural justice. At the same time since the initially two reports clearly holds that export consignments are made of the Iron Oxide. - There is no mis-declaration in the export consignments - AT
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