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...
Benefit of exemption - contract of construction of pipeline - whether the department's view that in the assessee's contract there is no element of 'water treatment plant' hence they are not eligible for exemption justified? - SC upholds the decision of tribunal allowing the exemption.
Benefit of exemption - contract of construction of pipeline - whether the department's view that in the assessee's contract there is no element of 'water treatment plant' hence they are not eligible for exemption justified? - SC upholds the decision of tribunal allowing the exemption.
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