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...
Reopening of the CST assessment - rate of CST @2% or 4% - The finding of the High Court as regards oil-cake and de-oiled cake being different products as per the notification is correct. However, the assessee shall reap the benefit of initial assessment as the same could not have been reopened - SC
Reopening of the CST assessment - rate of CST @2% or 4% - The finding of the High Court as regards oil-cake and de-oiled cake being different products as per the notification is correct. However, the assessee shall reap the benefit of initial assessment as the same could not have been reopened - SC
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