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 Service Tax erroneously under Reverse Charge Mechanism - unjust enrichment - the service tax is supposed to be treated as deposit as there is no sanctioned behind it by the legislature in conformity to Section 265 of the constitution of India - refund allowed.
Refund of Service Tax erroneously under Reverse Charge Mechanism - unjust enrichment - the service tax is supposed to be treated as deposit as there is no sanctioned behind it by the legislature in conformity to Section 265 of the constitution of India - refund allowed.
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