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...
Demand of customs duty based on mis-declaration of weight of imported rough A marble blocks - The Tribunal observed that, it is found that the department established a case of excess weight based on documents maintained by the Customs House Agent (CHA). However, the appellants argue that the difference in weight is due to trade practices and irregular shapes of blocks, resulting in greater waste content. - Consequently, considering the lack of evidence from the department demonstrating the disposal of the alleged excess goods, CESTAT held that the demand for customs duty cannot be sustained.
Demand of customs duty based on mis-declaration of weight of imported rough A marble blocks - The Tribunal observed that, it is found that the department established a case of excess weight based on documents maintained by the Customs House Agent (CHA). However, the appellants argue that the difference in weight is due to trade practices and irregular shapes of blocks, resulting in greater waste content. - Consequently, considering the lack of evidence from the department demonstrating the disposal of the alleged excess goods, CESTAT held that the demand for customs duty cannot be sustained.
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