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...
Disallowance of incentive payment - test of commercial expediency - there is no cogent basis for making the disallowance on the ground that it is a capital reimbursement and/or not commensurate with the services provided. - AT
Disallowance of incentive payment - test of commercial expediency - there is no cogent basis for making the disallowance on the ground that it is a capital reimbursement and/or not commensurate with the services provided. - AT
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