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...
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The High Court held that the mid-year review and revision of Tariff Rate Quota (TRQ) allocations conducted by the Respondents without affording an opportunity of hearing and sufficient prior notice to the Petitioners lacked specified criteria and was procedurally flawed. The Court directed the Directorate General of Foreign Trade (DGFT) to examine the issues raised by the Petitioners and issue a fresh decision based on the review within three weeks, maintaining the current allocations until then. The petitions were disposed of.
The High Court held that the mid-year review and revision of Tariff Rate Quota (TRQ) allocations conducted by the Respondents without affording an opportunity of hearing and sufficient prior notice to the Petitioners lacked specified criteria and was procedurally flawed. The Court directed the Directorate General of Foreign Trade (DGFT) to examine the issues raised by the Petitioners and issue a fresh decision based on the review within three weeks, maintaining the current allocations until then. The petitions were disposed of.
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