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...
Rejection of refund claim - the case of appellant is that the dispute pertains to the rejection of refund claim and not to a decision on taxability - SCN u/s 73 was not issued - the impugned order rejecting the refund claim on ground of taxability is not sustainable as taxability has not been asserted by appropriate process and is set aside - AT
Rejection of refund claim - the case of appellant is that the dispute pertains to the rejection of refund claim and not to a decision on taxability - SCN u/s 73 was not issued - the impugned order rejecting the refund claim on ground of taxability is not sustainable as taxability has not been asserted by appropriate process and is set aside - AT
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