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...
Levy of penalty for abetment - The Appellant is supplier of raw material, which was received by the main noticee as per procedure prescribed. In such situation, the imposition of penalty on the appellant is unjustified. - AT
Levy of penalty for abetment - The Appellant is supplier of raw material, which was received by the main noticee as per procedure prescribed. In such situation, the imposition of penalty on the appellant is unjustified. - AT
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