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...
100% EOU - Refund claim towards input services submitted on the basis of Invoices only without availing the credit first - no credit was shown in their regular ER-2 returns - provisions of Rule 5 of the CCR, 2004 are not applicable - refund rightly denied - AT
100% EOU - Refund claim towards input services submitted on the basis of Invoices only without availing the credit first - no credit was shown in their regular ER-2 returns - provisions of Rule 5 of the CCR, 2004 are not applicable - refund rightly denied - AT
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