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...
The penal action, such as confiscation of goods, imposition of fines, and penalties, requires a breach of specific provisions of the Act or rules. A mere claim of exemption by an importer, when the goods are correctly described and classified, cannot lead to punitive action. - AT
The penal action, such as confiscation of goods, imposition of fines, and penalties, requires a breach of specific provisions of the Act or rules. A mere claim of exemption by an importer, when the goods are correctly described and classified, cannot lead to punitive action. - AT
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