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...
Imposition of penalty for delayed in payment - liability of service tax & actual payment shown in ST-3 Returns - fact of knowledge of the department hence malafide cannot be attributable against the appellant - penalty imposed on the appellant is set-aside
Imposition of penalty for delayed in payment - liability of service tax & actual payment shown in ST-3 Returns - fact of knowledge of the department hence malafide cannot be attributable against the appellant - penalty imposed on the appellant is set-aside
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