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...
Rectification of mistake - scope of SCN - Tribunal allowed the ROM application and set aside the demand beyond the normal period of limitation wherein demand was confirmed for the entire period in the original order.
Rectification of mistake - scope of SCN - Tribunal allowed the ROM application and set aside the demand beyond the normal period of limitation wherein demand was confirmed for the entire period in the original order.
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