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...
The High Court held that the personal gold jewelry, consisting of a necklace and bracelet weighing 0.178 grams, worn by a tourist traveling from Azerbaijan to India, would not be liable for seizure as prohibited goods. The Court quashed the detention receipt and directed the release of the personal gold jewelry to the Petitioner within one week, considering it as personal effects exempt from the Baggage Rules, 2016.
The High Court held that the personal gold jewelry, consisting of a necklace and bracelet weighing 0.178 grams, worn by a tourist traveling from Azerbaijan to India, would not be liable for seizure as prohibited goods. The Court quashed the detention receipt and directed the release of the personal gold jewelry to the Petitioner within one week, considering it as personal effects exempt from the Baggage Rules, 2016.
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