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...
Refund - determination of relevant date - refund claim filed after the Final Order was passed by the Tribunal holding that no tax was liable to be paid - the time limit cannot be accounted from the date of payment of tax - date of final order to be considered as relevant date - AT
Refund - determination of relevant date - refund claim filed after the Final Order was passed by the Tribunal holding that no tax was liable to be paid - the time limit cannot be accounted from the date of payment of tax - date of final order to be considered as relevant date - AT
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