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 - activities of unitisation, strapping and packeting in the client’s premises - Prior to the amendment made by the Finance Act of 2005 with effect from 16.06.2005, no demand of service tax can sustain - AT
Classification of services - activities of unitisation, strapping and packeting in the client’s premises - Prior to the amendment made by the Finance Act of 2005 with effect from 16.06.2005, no demand of service tax can sustain - AT
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