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...
Adjusting of excess paid duty against short payment cannot be denied even if the assessee’s sister concern have taken the CENVAT Credit of the excess duty paid by the assessee - the majority decision has to be considered as Larger Bench decision and a binding precedent. - AT
Adjusting of excess paid duty against short payment cannot be denied even if the assessee’s sister concern have taken the CENVAT Credit of the excess duty paid by the assessee - the majority decision has to be considered as Larger Bench decision and a binding precedent. - AT
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