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...
Quantum of Refund of service tax on services provided by commission agent, located outside India - for export of goods - Revised rate of 10% of the FOB value (old rate 2%) has retrospective effect - AT
Quantum of Refund of service tax on services provided by commission agent, located outside India - for export of goods - Revised rate of 10% of the FOB value (old rate 2%) has retrospective effect - AT
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