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...
Condonation of delay - Refund claim of SAD - Law cannot come to the assistance of the indolent especially when there is no provision for condonation of such delay - delay not condoned - AT
Condonation of delay - Refund claim of SAD - Law cannot come to the assistance of the indolent especially when there is no provision for condonation of such delay - delay not condoned - AT
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