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...
Appellants have also approached the Authority for Advance Ruling (AAR) who has held against the appellant - The Tribunal's decisions shall be applicable to the disputed issue which is for the period not covered by the A.A.R. judgment. - stay granted - AT
Appellants have also approached the Authority for Advance Ruling (AAR) who has held against the appellant - The Tribunal's decisions shall be applicable to the disputed issue which is for the period not covered by the A.A.R. judgment. - stay granted - AT
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