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...
Eligibility for concessional rate of GST - Biomass Fired (Steam) Boilers and Agro Waste Thermic Fluid Heaters are “Waste to Energy” plant or not - The High Court observed that the petitioner failed to provide sufficient evidence to support their claim that the products exclusively used non-conventional fuel. The technical specifications and documentation provided did not conclusively demonstrate this. - Additionally, the Court recognized the limited jurisdiction to interfere with these decisions and found no flaws in their process.
Eligibility for concessional rate of GST - Biomass Fired (Steam) Boilers and Agro Waste Thermic Fluid Heaters are “Waste to Energy” plant or not - The High Court observed that the petitioner failed to provide sufficient evidence to support their claim that the products exclusively used non-conventional fuel. The technical specifications and documentation provided did not conclusively demonstrate this. - Additionally, the Court recognized the limited jurisdiction to interfere with these decisions and found no flaws in their process.
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