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...
Denial of refund claim - Revenue’ appeal has transgressed even the outermost boundaries of the Show Cause Notice and the Order-in-Original and the Order-in-Appeal taken together and is therefore not sustainable - AT
Denial of refund claim - Revenue’ appeal has transgressed even the outermost boundaries of the Show Cause Notice and the Order-in-Original and the Order-in-Appeal taken together and is therefore not sustainable - AT
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