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 - since it is not a case of collection of duty under the provision of law declared later as ultra vires, hence the provisions of Section 27 of Customs Act,. 1962 is applicable to the present refund claims - period of limitation applicable - AT
Denial of refund claim - since it is not a case of collection of duty under the provision of law declared later as ultra vires, hence the provisions of Section 27 of Customs Act,. 1962 is applicable to the present refund claims - period of limitation applicable - AT
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