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...
Area based exemption - Eligibility of benefit of N/N.50/2003 - e claim made by the appellant about commercial production on 31.3.2010 was found to be on the basis of mis-represented facts - demand and penalty confirmed - AT
Area based exemption - Eligibility of benefit of N/N.50/2003 - e claim made by the appellant about commercial production on 31.3.2010 was found to be on the basis of mis-represented facts - demand and penalty confirmed - AT
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