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...
Waiver of pre-deposit - tribunal did not follow the order of similar bench to grant full waiver - CESTAT was not justified in declining to grant an unconditional stay in favour of the Appellant - HC
Waiver of pre-deposit - tribunal did not follow the order of similar bench to grant full waiver - CESTAT was not justified in declining to grant an unconditional stay in favour of the Appellant - HC
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