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...
Penalty on C&F Agent - aid and abetment in the evasion of the customs duty - it cannot be said that since the CHA was not penalised the appellants should also be absolved from the penalty - AT
Penalty on C&F Agent - aid and abetment in the evasion of the customs duty - it cannot be said that since the CHA was not penalised the appellants should also be absolved from the penalty - AT
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