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...
Levy of penalty - Export through baggage under claim of drawback - Imposition of huge penalties ranging from 2 lakhs to 35 lakhs on individuals appears to be harsh, looking in to the fact that none of them were proved to be the ultimate beneficiary.
Levy of penalty - Export through baggage under claim of drawback - Imposition of huge penalties ranging from 2 lakhs to 35 lakhs on individuals appears to be harsh, looking in to the fact that none of them were proved to be the ultimate beneficiary.
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