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...
Maintainability of Petition - Release of Foreign Exchange Retained - This was not a case of evasion of duty Section 129E of the Customs Act has no manner of application - It was a settled position of law that a party who had acted in terms of an order cannot challenge the same subsequently - HC
Maintainability of Petition - Release of Foreign Exchange Retained - This was not a case of evasion of duty Section 129E of the Customs Act has no manner of application - It was a settled position of law that a party who had acted in terms of an order cannot challenge the same subsequently - HC
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