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...
Demand of service tax - cum-tax benefit expended to the assessee - value received for the taxable purpose needs to be considered as cum-tax amount if the service tax is not charged. - AT
Demand of service tax - cum-tax benefit expended to the assessee - value received for the taxable purpose needs to be considered as cum-tax amount if the service tax is not charged. - AT
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