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...
Refund of accumulated CENVAT credit - export of service - period of limitation - since under Section 11B it cannot start on any date before the end of the quarter, the same has to be reckoned from next date when quarter ends.
Refund of accumulated CENVAT credit - export of service - period of limitation - since under Section 11B it cannot start on any date before the end of the quarter, the same has to be reckoned from next date when quarter ends.
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