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...
Refund of SAD in terms of Notification No. 102/2007-Cus - The Tribunal interprets the notification liberally, emphasizing its intent to grant benefits to importers who fulfill the specified conditions. It holds that the procedural requirement should not hinder legitimate refund claims, especially when the appellant has complied with all essential conditions for eligibility.
Refund of SAD in terms of Notification No. 102/2007-Cus - The Tribunal interprets the notification liberally, emphasizing its intent to grant benefits to importers who fulfill the specified conditions. It holds that the procedural requirement should not hinder legitimate refund claims, especially when the appellant has complied with all essential conditions for eligibility.
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