Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Section 129 penalty for an expired e-way bill must serve its tax-evasion prevention purpose, notwithstanding that the provision does not expressly require mens rea. Board instructions identifying situations in which section 129 need not be invoked bind the proper officer. Where goods matched the e-way bill and delivery challan, and an erroneous consignor PIN code shortened rather than extended validity, the lapse was clerical. Without any allegation of intent to evade tax, detention and penalty proceedings under section 129 were unwarranted.
Section 129 penalty for an expired e-way bill must serve its tax-evasion prevention purpose, notwithstanding that the provision does not expressly require mens rea. Board instructions identifying situations in which section 129 need not be invoked bind the proper officer. Where goods matched the e-way bill and delivery challan, and an erroneous consignor PIN code shortened rather than extended validity, the lapse was clerical. Without any allegation of intent to evade tax, detention and penalty proceedings under section 129 were unwarranted.
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TaxTMI 
TaxTMI 
of 4908 
