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 ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundatio...
Scientific research institution approval is conditional on SIRO recognition, annual donation reporting, donor certification, and prescribed compliance...
Rule 138(3)'s third proviso permits Part B conveyance details to remain unfilled during the specified initial intrastate movement from a consignor's business premises to a transporter's premises for further transportation. The exception covers movement to a transporter's warehouse for consolidation before onward dispatch, rather than every short-distance journey. A permitted omission does not constitute an actual contravention attracting a Section 129 penalty, despite its overriding language. Appeals below the statutory monetary threshold may be admitted where a substantive issue concerning this exception and the resulting penalty warrants consideration on merits.
Rule 138(3)'s third proviso permits Part B conveyance details to remain unfilled during the specified initial intrastate movement from a consignor's business premises to a transporter's premises for further transportation. The exception covers movement to a transporter's warehouse for consolidation before onward dispatch, rather than every short-distance journey. A permitted omission does not constitute an actual contravention attracting a Section 129 penalty, despite its overriding language. Appeals below the statutory monetary threshold may be admitted where a substantive issue concerning this exception and the resulting penalty warrants consideration on merits.
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TaxTMI 
TaxTMI 
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