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...
Though the appellants were liable to pay service tax for rendering the services of ‘Renting of immovable property’ but because of the prevalent confusion, no malafide can be attributed to the appellants for not paying the same during the relevant period.
Though the appellants were liable to pay service tax for rendering the services of ‘Renting of immovable property’ but because of the prevalent confusion, no malafide can be attributed to the appellants for not paying the same during the relevant period.
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