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...
Whether the assessee was acting as agent of charterer or owner of the ship - it is clear that the appellant was acting as an agent of the owner and not of the charterer - HC
Whether the assessee was acting as agent of charterer or owner of the ship - it is clear that the appellant was acting as an agent of the owner and not of the charterer - HC
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