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...
Date of applicability of new policy - transfer of DIFA - Inasmuch as the circular in clear terms clarifies that the amendments made in the Policy would not be applicable to the authorization issued prior to 1.4.07, we are of the view that confirmation of demand against the appellants is not justified - AT
Date of applicability of new policy - transfer of DIFA - Inasmuch as the circular in clear terms clarifies that the amendments made in the Policy would not be applicable to the authorization issued prior to 1.4.07, we are of the view that confirmation of demand against the appellants is not justified - AT
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