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 penalty imposed under Section 76, 77 & 78 - Considering the ambiguity prevailing on payment of service tax during the relevant period Appellant's contention merits justification for bonafide cause for invoking Section 80 - AT
Waiver of penalty imposed under Section 76, 77 & 78 - Considering the ambiguity prevailing on payment of service tax during the relevant period Appellant's contention merits justification for bonafide cause for invoking Section 80 - AT
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