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 - Refund of unutilized CENVAT Credit - Once the refunds are under the amended rules & notification issued thereunder, the same can’t be denied merely because they relate to exports made prior to date of amendment - AT
Denial of refund claim - Refund of unutilized CENVAT Credit - Once the refunds are under the amended rules & notification issued thereunder, the same can’t be denied merely because they relate to exports made prior to date of amendment - AT
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