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...
Self / suo-moto adjustment of excess service tax paid - The only irregularity raised is that they did not intimate before adjustment - The facts do not reveal any suppression of facts with intent to evade payment of duty - demand is time barred - AT
Self / suo-moto adjustment of excess service tax paid - The only irregularity raised is that they did not intimate before adjustment - The facts do not reveal any suppression of facts with intent to evade payment of duty - demand is time barred - AT
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