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...
Refund claim - Notification No. 40/2012-S.T. - SEZ unit - in the absence of any permission from the Development Commissioner to use said services, the discharging the service tax liability, would not automatically entail availment of Cenvat credit - AT
Refund claim - Notification No. 40/2012-S.T. - SEZ unit - in the absence of any permission from the Development Commissioner to use said services, the discharging the service tax liability, would not automatically entail availment of Cenvat credit - AT
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