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...
Interest on delayed refund - Refund of SAD - It does not matter whether the refund is sanctioned by the Assistant Commissioner himself or on an appeal by the Commissioner (Appeals), Appellate Tribunal or any Court.
Interest on delayed refund - Refund of SAD - It does not matter whether the refund is sanctioned by the Assistant Commissioner himself or on an appeal by the Commissioner (Appeals), Appellate Tribunal or any Court.
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