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...
Demand of Service tax - out of total income parking of Rs. 3,88,45,204/- an amount of Rs. 9,63,645/- only pertains to the monthly parking income in respect of parking space provided to the shop owners - prima facie demand is sustainable only on parking income pertaining to the parking service provided to shop owners who own shops in the mall. - AT
Demand of Service tax - out of total income parking of Rs. 3,88,45,204/- an amount of Rs. 9,63,645/- only pertains to the monthly parking income in respect of parking space provided to the shop owners - prima facie demand is sustainable only on parking income pertaining to the parking service provided to shop owners who own shops in the mall. - AT
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