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...
In the absence of any prima facie finding indicating the role of appellant in various frauds, suspension of Customs broker license will be harsh and unjustified - AT
In the absence of any prima facie finding indicating the role of appellant in various frauds, suspension of Customs broker license will be harsh and unjustified - AT
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