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...
Prohibition on import of Palm oil – Violation of Article 14 – Revenue have been able to demonstrate intelligible basis for issuing impugned Notifications having rational nexus with objectives sought to be achieved – Thus, it cannot be said that notification was violative of Article 14 of Constitution - SC
Prohibition on import of Palm oil – Violation of Article 14 – Revenue have been able to demonstrate intelligible basis for issuing impugned Notifications having rational nexus with objectives sought to be achieved – Thus, it cannot be said that notification was violative of Article 14 of Constitution - SC
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