International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability govern...
Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Appeals under the advance ruling mechanism lie before the Appellate Authority only against an advance ruling pronounced under section 98(4) of the CGST Act. An order rejecting an advance ruling application under the first proviso to section 98(2) does not constitute such a ruling. Consequently, an appeal against rejection of the application is not maintainable under section 100(1), and was held inadmissible.
Appeals under the advance ruling mechanism lie before the Appellate Authority only against an advance ruling pronounced under section 98(4) of the CGST Act. An order rejecting an advance ruling application under the first proviso to section 98(2) does not constitute such a ruling. Consequently, an appeal against rejection of the application is not maintainable under section 100(1), and was held inadmissible.
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