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...
Renting of immovable property - Leasing out of water bodies for the purpose of aquaculture and fishing rights - scope of negative list as provided under section 66D of the Finance Act - not liable to service tax.
Renting of immovable property - Leasing out of water bodies for the purpose of aquaculture and fishing rights - scope of negative list as provided under section 66D of the Finance Act - not liable to service tax.
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