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...
Release of seized goods - goods were being transported with a valid Transit Declaration Form (TDF) - invoices mentioned Tin numbers, which were found to be non-existent - the direction issued by the Tribunal to release the goods upon deposit of 10% amount of the estimated value in cash or bank guarantee cannot be said to be bad in law. - HC
Release of seized goods - goods were being transported with a valid Transit Declaration Form (TDF) - invoices mentioned Tin numbers, which were found to be non-existent - the direction issued by the Tribunal to release the goods upon deposit of 10% amount of the estimated value in cash or bank guarantee cannot be said to be bad in law. - HC
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