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 - credit to be availed after payment of amount under Rule 4(7) of CCR - Rule 6(2A) of the STR specifies that the date of payment in case of service tax shall be the date of presentation of cheque subject to realization of cheque - none of the cheque issued by the appellant were dishonored. - credit allowed.
CENVAT Credit - credit to be availed after payment of amount under Rule 4(7) of CCR - Rule 6(2A) of the STR specifies that the date of payment in case of service tax shall be the date of presentation of cheque subject to realization of cheque - none of the cheque issued by the appellant were dishonored. - credit allowed.
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