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...
Denial of refund claim - we appreciate difficulty of appellant as to filing of original documents for the reason advanced by appellant and no leviability of Cess. - But we do not consider it proper to hold contrary to the bar of limitation prescribed by law relating to refund - AT
Denial of refund claim - we appreciate difficulty of appellant as to filing of original documents for the reason advanced by appellant and no leviability of Cess. - But we do not consider it proper to hold contrary to the bar of limitation prescribed by law relating to refund - AT
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