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...
Condonation of delay - Delay in receipt of order - whether the receipt of order by the director is in personal capacity or on behalf of the appellan - held as in official capacity - AT
Condonation of delay - Delay in receipt of order - whether the receipt of order by the director is in personal capacity or on behalf of the appellan - held as in official capacity - AT
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