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...
Imposition of redemption fine when goods not available – redemption fine is concept which arises in event goods are available and are to be redeemed – If goods are not available there is no question of redemption of goods - HC
Imposition of redemption fine when goods not available – redemption fine is concept which arises in event goods are available and are to be redeemed – If goods are not available there is no question of redemption of goods - HC
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