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...
Irregular blocks of polyurethane form which is an intermediary product manufactured by the appellant requires to be classified under Tariff Heading 39.21 as clarified in the Circular and is therefore entitled to exemption under Notification No. 50/2003-CE. - AT
Irregular blocks of polyurethane form which is an intermediary product manufactured by the appellant requires to be classified under Tariff Heading 39.21 as clarified in the Circular and is therefore entitled to exemption under Notification No. 50/2003-CE. - AT
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