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...
Extended period of limitation - allegation that respondent had undervalued the goods manufactured for STPL on job work basis. - When all facts are within the knowledge of the department, they ought to have immediately informed the assessee if there was any shortcoming in the declaration of price or valuation of goods. - demand set aside - AT
Extended period of limitation - allegation that respondent had undervalued the goods manufactured for STPL on job work basis. - When all facts are within the knowledge of the department, they ought to have immediately informed the assessee if there was any shortcoming in the declaration of price or valuation of goods. - demand set aside - AT
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