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...
100% EOU - Duty on Clearance of Reject fabrics to DTA – Revenues argument that in the past the appellant had been exporting defective goods and hence appellant should have exported the impugned rejects also is not an acceptable argument - AT
100% EOU - Duty on Clearance of Reject fabrics to DTA – Revenues argument that in the past the appellant had been exporting defective goods and hence appellant should have exported the impugned rejects also is not an acceptable argument - AT
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