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...
Although the appellant has financed for the importation of the consignments but there is no whisper about the ownership and the financer having handled or have made any declaration on the Bill of Entry filed, penalty under Section 112(a) cannot be imposed - AT
Although the appellant has financed for the importation of the consignments but there is no whisper about the ownership and the financer having handled or have made any declaration on the Bill of Entry filed, penalty under Section 112(a) cannot be imposed - AT
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