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...
Job Work - appellant should discharge the duty liability as the procedure for functioning under the job work is different and clearance of finished goods manufactured in the appellants factory from his own raw materials is different - AT
Job Work - appellant should discharge the duty liability as the procedure for functioning under the job work is different and clearance of finished goods manufactured in the appellants factory from his own raw materials is different - AT
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