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...
Automobile Excise Cess – while interpreting the education cess levied under the excisable goods allowed rebate on cess though not covered under the notification for the relevant period - HC
Automobile Excise Cess – while interpreting the education cess levied under the excisable goods allowed rebate on cess though not covered under the notification for the relevant period - HC
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