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...
Waiver of pre deposit - appeal were filed before the amendment - it cannot be interpreted that as per the amended Section 35F now the appellant can file the appeal without any deposit - as per Section 35F of Central Excise Act, 1944 and Section 129E of Customs Act, 1962, the appellant is required to deposit 7.5% of duty amount before filing of appeal - AT
Waiver of pre deposit - appeal were filed before the amendment - it cannot be interpreted that as per the amended Section 35F now the appellant can file the appeal without any deposit - as per Section 35F of Central Excise Act, 1944 and Section 129E of Customs Act, 1962, the appellant is required to deposit 7.5% of duty amount before filing of appeal - AT
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