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...
Refund the amount of input tax credit (ITC) reversed by the petitioner - Appeals filed by the State are yet to be numbered - mere pendency of the Appeal without interim order will not amount to the grant of stay of the order passed by the Lower Court or Lower Forum - Revenue directed to consider refund application - HC
Refund the amount of input tax credit (ITC) reversed by the petitioner - Appeals filed by the State are yet to be numbered - mere pendency of the Appeal without interim order will not amount to the grant of stay of the order passed by the Lower Court or Lower Forum - Revenue directed to consider refund application - HC
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