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...
Refund claim - unjust enrichment - the price charged by the appellant did not include the element of duty - though they have mentioned the duty element, the same has not been received from the dealer - refund allowed - AT
Refund claim - unjust enrichment - the price charged by the appellant did not include the element of duty - though they have mentioned the duty element, the same has not been received from the dealer - refund allowed - AT
Note: It is a system-generated summary and is for quick reference only.