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...
100% EOU - The condition of installation of capital goods within one year was, thus, made applicable both for goods which are imported duty free as well as procured duty free - the appellant being falls under the second category failed to complete installation of goods so procured within one year or even within extended period of five years it is liable to pay Customs duty
100% EOU - The condition of installation of capital goods within one year was, thus, made applicable both for goods which are imported duty free as well as procured duty free - the appellant being falls under the second category failed to complete installation of goods so procured within one year or even within extended period of five years it is liable to pay Customs duty
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