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...
Revocation of the certificate of registration – there is no basis or justification to revoke the Central Excise Registration merely because the name of the company has been changed - HC
Revocation of the certificate of registration – there is no basis or justification to revoke the Central Excise Registration merely because the name of the company has been changed - HC
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