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...
Classification of services - Though the appellant did restoration, reconditioning servicing work of water pipelines, the same is not with reference to any goods. Since the scope of contract is clear, this will not fall under the category of a general “maintenance or repair of properties”
Classification of services - Though the appellant did restoration, reconditioning servicing work of water pipelines, the same is not with reference to any goods. Since the scope of contract is clear, this will not fall under the category of a general “maintenance or repair of properties”
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