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...
Restoration of registration certificate of Respondent - original RC was with the department as Respondent was not to be benefitted in any way by withholding the original RC and benefit of doubt is given to the Respondent. - AT
Restoration of registration certificate of Respondent - original RC was with the department as Respondent was not to be benefitted in any way by withholding the original RC and benefit of doubt is given to the Respondent. - AT
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