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...
Valuation - inclusion of Freight Charges in the Assessable Value - for the purpose of VAT freight was included in the value - Tribunal directed to hear the appellant's appeal on merits without insisting on any pre-deposit - HC
Valuation - inclusion of Freight Charges in the Assessable Value - for the purpose of VAT freight was included in the value - Tribunal directed to hear the appellant's appeal on merits without insisting on any pre-deposit - HC
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