Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
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HC found the Income Tax Officer's affidavit contradictory to the record and inconsistent with the petitioner's adjournment request. The court accepted the counsel's apology but refused to allow withdrawal of the submitted affidavit. The court directed the Income Tax Officer to explain the circumstances surrounding the affidavit's filing, issuing a notice returnable on 3rd March, 2025, and ordered the affidavit to remain on record for further examination of the procedural irregularities.
HC found the Income Tax Officer's affidavit contradictory to the record and inconsistent with the petitioner's adjournment request. The court accepted the counsel's apology but refused to allow withdrawal of the submitted affidavit. The court directed the Income Tax Officer to explain the circumstances surrounding the affidavit's filing, issuing a notice returnable on 3rd March, 2025, and ordered the affidavit to remain on record for further examination of the procedural irregularities.
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