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...
Eligibility for Notification No.63/95-CE – extension of benefit of the Notification to a job worker and vendor supplying input to the manufacturer of final goods for ultimate supply to Ministry of Defence would apparently amount to extending the scope of exemption to such job worker and vendor which is not permissible - AT
Eligibility for Notification No.63/95-CE – extension of benefit of the Notification to a job worker and vendor supplying input to the manufacturer of final goods for ultimate supply to Ministry of Defence would apparently amount to extending the scope of exemption to such job worker and vendor which is not permissible - AT
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