Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or anti...
Independent professional certification requires pleaded knowledge or complicity for criminal liability; untimely complaints remain barred by limitatio...
Valuation of imported goods - allegation of Fabricated invoices/ original invoices - The CESTAT Hyderabad dismissed the Revenue's appeal, supporting the OIO's findings that dropped the charges against M/s P.V. Enterprises for undervaluation and misdeclaration in their import of nutritional supplements. The court found the allegations unproven and the evidence insufficient to establish related party transactions or justify the rejection of declared transaction values.
Valuation of imported goods - allegation of Fabricated invoices/ original invoices - The CESTAT Hyderabad dismissed the Revenue's appeal, supporting the OIO's findings that dropped the charges against M/s P.V. Enterprises for undervaluation and misdeclaration in their import of nutritional supplements. The court found the allegations unproven and the evidence insufficient to establish related party transactions or justify the rejection of declared transaction values.
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