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...
Levy of SAD - DEPB Scheme - whether the goods imported by appellants availing exemption under Notification No.34/97 - Cus. dt.7.4.1997 can claim exemption from levy of special additional duty of customs under Notification No. 34/98-Cus. dated 13.06.98 without debiting the same to the DEPB Pass book - Held No - AT
Levy of SAD - DEPB Scheme - whether the goods imported by appellants availing exemption under Notification No.34/97 - Cus. dt.7.4.1997 can claim exemption from levy of special additional duty of customs under Notification No. 34/98-Cus. dated 13.06.98 without debiting the same to the DEPB Pass book - Held No - AT
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