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...
Exemption from Cost Recovery Charges - The denial of exemption to the appellant on the ground that the due application was not filed in time and the matter was not followed-up is not justifiable. - CBEC to decide the issue - AT
Exemption from Cost Recovery Charges - The denial of exemption to the appellant on the ground that the due application was not filed in time and the matter was not followed-up is not justifiable. - CBEC to decide the issue - AT
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