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...
Suo moto availment of credit - whether suo motu re-credit of the credit already reversed is permissible and no refund claim is required to be filed - correction of errors and omissions in the entries would not require permission of the Department - AT
Suo moto availment of credit - whether suo motu re-credit of the credit already reversed is permissible and no refund claim is required to be filed - correction of errors and omissions in the entries would not require permission of the Department - AT
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