Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
Export of frozen sheep meat contravening ITC(HS) regulations - Determination of prohibited goods status - Recovery of duty drawback with interest and penalty. Certificates issued in proceedings remain valid until declared void by competent authority. Customs officers lack authority to deem certificates fraudulent, as observed by Commissioner. No evidence presented of exported goods being returned by importing country due to substandard quality or non-conformity. Appeal dismissed by Appellate Tribunal due to lack of merits.
Export of frozen sheep meat contravening ITC(HS) regulations - Determination of prohibited goods status - Recovery of duty drawback with interest and penalty. Certificates issued in proceedings remain valid until declared void by competent authority. Customs officers lack authority to deem certificates fraudulent, as observed by Commissioner. No evidence presented of exported goods being returned by importing country due to substandard quality or non-conformity. Appeal dismissed by Appellate Tribunal due to lack of merits.
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