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...
Applicability of exemption Notification - pure service - service was rendered in relation to establishment of electric sub-stations and construction of boundary wall of a vacant piece of land for NOIDA Authority - construction activity related to the services provided to Noida Authority, which is admittedly not for commercial purpose - exempt
Applicability of exemption Notification - pure service - service was rendered in relation to establishment of electric sub-stations and construction of boundary wall of a vacant piece of land for NOIDA Authority - construction activity related to the services provided to Noida Authority, which is admittedly not for commercial purpose - exempt
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