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...
CENVAT Credit on retained amount - credit of service tax paid on input services - certain percentage of the stipulated payment was withheld by the respondent on account of the performance guarantee - Restriction under rule 4(7) not applicable - Credit allowed.
CENVAT Credit on retained amount - credit of service tax paid on input services - certain percentage of the stipulated payment was withheld by the respondent on account of the performance guarantee - Restriction under rule 4(7) not applicable - Credit allowed.
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