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 of SAD - time limitation - Merely because a condition is imposed to file a refund application within a stipulated time limit, it cannot be held to be onerous, excessive and, therefore, ultra vires Article 14 of the Constitution - AT
Refund of SAD - time limitation - Merely because a condition is imposed to file a refund application within a stipulated time limit, it cannot be held to be onerous, excessive and, therefore, ultra vires Article 14 of the Constitution - AT
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