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...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Seeking provisional release of the goods - Second hand Highly Specialised Equipment digital Multifunction Print, Copying & Scanning Machines - The High Court analyzed the foreign trade policy and related orders, finding that the imported MFDs fell within the restricted category. However, it acknowledged exemptions for highly specialized equipment. - The High Court noted the pending applications for provisional release of the goods and emphasized the need for authorities to take appropriate decisions in accordance with regulations. It directed the authorities to consider the applications and issued conditions for provisional release.
Seeking provisional release of the goods - Second hand Highly Specialised Equipment digital Multifunction Print, Copying & Scanning Machines - The High Court analyzed the foreign trade policy and related orders, finding that the imported MFDs fell within the restricted category. However, it acknowledged exemptions for highly specialized equipment. - The High Court noted the pending applications for provisional release of the goods and emphasized the need for authorities to take appropriate decisions in accordance with regulations. It directed the authorities to consider the applications and issued conditions for provisional release.
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