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...
Even though the export of software is not a taxable service but still the assessee cannot be denied Cenvat credit and that limitation u/s 11 B does not apply for refund of accumulated Cenvat credit - AT
Even though the export of software is not a taxable service but still the assessee cannot be denied Cenvat credit and that limitation u/s 11 B does not apply for refund of accumulated Cenvat credit - AT
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