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...
Misuse of advance License with actual user condition - The conclusion arrived at by the Director General of Foreign Trade in the matter of alleged violation of Advance License has absolutely no bearing on the question to be decided by the Customs Department under Section 111(o) of the Customs Department - HC
Misuse of advance License with actual user condition - The conclusion arrived at by the Director General of Foreign Trade in the matter of alleged violation of Advance License has absolutely no bearing on the question to be decided by the Customs Department under Section 111(o) of the Customs Department - HC
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