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...
Taxability of Compact Disc – Electronic good or not – There is no utility of compact disc independently – It become useful only in music system/equipment – Hence, same will have to be treated under category of “electronic goods” - HC
Taxability of Compact Disc – Electronic good or not – There is no utility of compact disc independently – It become useful only in music system/equipment – Hence, same will have to be treated under category of “electronic goods” - HC
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