Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
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In provisional release of seized imported goods, the CESTAT held that the adjudicating authority must exercise discretion judiciously under Section 110A and cannot impose bank guarantee conditions merely by executive instruction; finding the original demand disproportionately onerous, it retained a bond for the full value but reduced the bank guarantee. In the re-export context, the Tribunal held that security conditions at the provisional stage must be moderated where goods are not cleared for home consumption and final liability is undecided; it again retained a full-value bond while substantially lowering the bank guarantee, subject to adjudication.
In provisional release of seized imported goods, the CESTAT held that the adjudicating authority must exercise discretion judiciously under Section 110A and cannot impose bank guarantee conditions merely by executive instruction; finding the original demand disproportionately onerous, it retained a bond for the full value but reduced the bank guarantee. In the re-export context, the Tribunal held that security conditions at the provisional stage must be moderated where goods are not cleared for home consumption and final liability is undecided; it again retained a full-value bond while substantially lowering the bank guarantee, subject to adjudication.
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