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...
Exemption denied on the ground that the goods imported were not connectors - appellants contended that the goods were actually connectors imported in CKD condition and that by simple pliers can be assembled into connectors - exemption allowed - AT
Exemption denied on the ground that the goods imported were not connectors - appellants contended that the goods were actually connectors imported in CKD condition and that by simple pliers can be assembled into connectors - exemption allowed - AT
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