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...
Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
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Duty on supply of M.S. scrap to an SEZ unit was held unsustainable because the statutory SEZ scheme displaced the customs duty levy; the duty demand was therefore set aside. As the underlying duty demand failed, the related interest also could not survive, and penalty under section 114, being consequential to the alleged duty liability, was likewise vacated. Penalty under section 114AA was also set aside because the show cause notice did not propose that penalty, so the appellant had no notice to meet that charge.
Duty on supply of M.S. scrap to an SEZ unit was held unsustainable because the statutory SEZ scheme displaced the customs duty levy; the duty demand was therefore set aside. As the underlying duty demand failed, the related interest also could not survive, and penalty under section 114, being consequential to the alleged duty liability, was likewise vacated. Penalty under section 114AA was also set aside because the show cause notice did not propose that penalty, so the appellant had no notice to meet that charge.
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