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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Cancellation of Registration Certificate - SCN devoid of required particulars - the allegation that, the ‘person’ issued invoice or bill without supplying goods or services are both, in violation of the provisions of this Act and the rules made thereunder - the said allegation is not clear enough to communicate whether the “person’ means the petitioner herein or his vendors and particulars of fake invoices and bills. - Order of cancellation set aside - HC
Cancellation of Registration Certificate - SCN devoid of required particulars - the allegation that, the ‘person’ issued invoice or bill without supplying goods or services are both, in violation of the provisions of this Act and the rules made thereunder - the said allegation is not clear enough to communicate whether the “person’ means the petitioner herein or his vendors and particulars of fake invoices and bills. - Order of cancellation set aside - HC
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