Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Rejection of application seeking amendment of the bill of entries u/s 149 - mis-declaration of the HSN Code due to clerical error - The appellant argued that the mis-declaration was a mistake, and they had been classifying their goods correctly before and after the incident. - The Tribunal found merit in the appellant's argument and ordered the Customs Authorities to amend the Bill of Entries under Section 149 of the Customs Act. The appellant was directed to deposit the requisite fee for the amendment.
Rejection of application seeking amendment of the bill of entries u/s 149 - mis-declaration of the HSN Code due to clerical error - The appellant argued that the mis-declaration was a mistake, and they had been classifying their goods correctly before and after the incident. - The Tribunal found merit in the appellant's argument and ordered the Customs Authorities to amend the Bill of Entries under Section 149 of the Customs Act. The appellant was directed to deposit the requisite fee for the amendment.
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