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...
Clim of interest on Refund - period of limitatiaon - refund arose on account of finalization of provisional assessment - As the refund is not sanctioned within 3 months from the said date, the appellants are also eligible for interest till the date of refund - AT
Clim of interest on Refund - period of limitatiaon - refund arose on account of finalization of provisional assessment - As the refund is not sanctioned within 3 months from the said date, the appellants are also eligible for interest till the date of refund - AT
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