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...
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Export of services - Procedural lapse in submitting the proof of documents - Non-fulfilment of conditions prescribed in the N/N. 18/2009-ST - After hearing both sides, the Tribunal observed that the sole ground for confirming the demand was the non-fulfillment of conditions specified in the Notification. However, considering the explanations provided and the subsequent submission of documents by the appellant, the Court concluded that denial of exemption due to procedural lapses was unjustified.
Export of services - Procedural lapse in submitting the proof of documents - Non-fulfilment of conditions prescribed in the N/N. 18/2009-ST - After hearing both sides, the Tribunal observed that the sole ground for confirming the demand was the non-fulfillment of conditions specified in the Notification. However, considering the explanations provided and the subsequent submission of documents by the appellant, the Court concluded that denial of exemption due to procedural lapses was unjustified.
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