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...
Import of Hazardous goods - old and used picture tubes - Picture tubes being the Cathode Ray Tubes - The goods have been opined by the MoEF as hazardous e-waste, and such goods have rightly been held as prohibited goods u/s 110 of the Customs Act, and as such, there seems no infirmity or illegality in ordering the absolute confiscation of the said goods. - AT
Import of Hazardous goods - old and used picture tubes - Picture tubes being the Cathode Ray Tubes - The goods have been opined by the MoEF as hazardous e-waste, and such goods have rightly been held as prohibited goods u/s 110 of the Customs Act, and as such, there seems no infirmity or illegality in ordering the absolute confiscation of the said goods. - AT
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