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...
Confiscation of goods - penalty - diversion of imported goods - violation of import conditions - Since they had themselves applied late for the extension, their argument that they could not re-export due to late permission appears fallacious. - AT
Confiscation of goods - penalty - diversion of imported goods - violation of import conditions - Since they had themselves applied late for the extension, their argument that they could not re-export due to late permission appears fallacious. - AT
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