Customs Broker association membership becomes mandatory in the operating jurisdiction, with exclusive membership and limited compliance-time relaxatio...
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...
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The High Court held that the pre-deposits made by the petitioners through their electronic cash ledger were valid u/s 83 of the Finance Act, 1994, read with Section 35 of the Central Excise Act, 1944. The Court followed the decision in RELIANCE INFRASTRUCTURE LIMITED VERSUS THE UNION OF INDIA AND ORS. and directed the appellate authority to accept the pre-deposits as valid and dispose of the petitioners' appeal on merits in accordance with the law. The petition was allowed.
The High Court held that the pre-deposits made by the petitioners through their electronic cash ledger were valid u/s 83 of the Finance Act, 1994, read with Section 35 of the Central Excise Act, 1944. The Court followed the decision in RELIANCE INFRASTRUCTURE LIMITED VERSUS THE UNION OF INDIA AND ORS. and directed the appellate authority to accept the pre-deposits as valid and dispose of the petitioners' appeal on merits in accordance with the law. The petition was allowed.
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