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...
Whether the Tribunal was justified in holding that irrespective of the purpose for which the duty has been granted in respect of the excess production of sugar during the lean period, refund on account of the exemption of notification would be subject to the principle of unjust enrichment? - Held Yes - HC
Whether the Tribunal was justified in holding that irrespective of the purpose for which the duty has been granted in respect of the excess production of sugar during the lean period, refund on account of the exemption of notification would be subject to the principle of unjust enrichment? - Held Yes - HC
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