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...
Valuation of imported goods - magnets of various grades and sizes - contemporaneous import - it is not understood how and why the department has chosen to adopt per kg method of assessment if that is not the internationally accepted practice by foreign sellers and by the importers in India.
Valuation of imported goods - magnets of various grades and sizes - contemporaneous import - it is not understood how and why the department has chosen to adopt per kg method of assessment if that is not the internationally accepted practice by foreign sellers and by the importers in India.
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