Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
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The Customs Broker's license revocation was challenged for facilitating exports by allegedly non-existent exporters. The DGFT had issued IEC and GST registration was valid for the entity. The CESTAT referred to Section 79 of the Indian Evidence Act, presuming genuineness of government-certified documents. The respondent relied on IEC, GSTIN, rent agreement, and electricity bill furnished by the exporter, which were genuine. The CoC faulted the respondent for accepting expired rent agreement and old electricity bill. The CESTAT observed that continuous surveillance at exporter's address is unnecessary; KYC documents are required at onboarding and periodic verification. The rent agreement and electricity bill could not be considered stale or disbelieved. The order setting aside the revocation order cannot be faulted.
The Customs Broker's license revocation was challenged for facilitating exports by allegedly non-existent exporters. The DGFT had issued IEC and GST registration was valid for the entity. The CESTAT referred to Section 79 of the Indian Evidence Act, presuming genuineness of government-certified documents. The respondent relied on IEC, GSTIN, rent agreement, and electricity bill furnished by the exporter, which were genuine. The CoC faulted the respondent for accepting expired rent agreement and old electricity bill. The CESTAT observed that continuous surveillance at exporter's address is unnecessary; KYC documents are required at onboarding and periodic verification. The rent agreement and electricity bill could not be considered stale or disbelieved. The order setting aside the revocation order cannot be faulted.
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