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 exemption from service tax - even subcontractor cannot be directed to pay service tax when the taxability of the construction is non commercial in nature being not taxable - AT
Denial of exemption from service tax - even subcontractor cannot be directed to pay service tax when the taxability of the construction is non commercial in nature being not taxable - AT
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