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...
Period of Limitation - Refund of CENVAT credit - Relevant date for the purposes of deciding the time limit for consideration of refund claims has to be taken the end of the quarter in which the FIRC is received and not the date of invoice - AT
Period of Limitation - Refund of CENVAT credit - Relevant date for the purposes of deciding the time limit for consideration of refund claims has to be taken the end of the quarter in which the FIRC is received and not the date of invoice - AT
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