Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Transfer pricing - International transaction or not - the present case is a simple one where the money was routed through the AE by the assessee for the purpose of acquisition of distributorship. - This transaction did not result into diversion of income of the assessee to its AE.
Transfer pricing - International transaction or not - the present case is a simple one where the money was routed through the AE by the assessee for the purpose of acquisition of distributorship. - This transaction did not result into diversion of income of the assessee to its AE.
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