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...
Provisional assessment - there is no bar under Rule 7 of the Central Excise Rules relating to provisional assessment for adjustment of excess payments against short-payments. - AT
Provisional assessment - there is no bar under Rule 7 of the Central Excise Rules relating to provisional assessment for adjustment of excess payments against short-payments. - AT
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