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 penalties u/s 114 - Misuse of IEC - Appellant have only unknowingly in good faith, allowed the use of their IE code. Thus, there is no case of imposition of penalty u/s 114 of the Customs Act made out.
Imposition of penalties u/s 114 - Misuse of IEC - Appellant have only unknowingly in good faith, allowed the use of their IE code. Thus, there is no case of imposition of penalty u/s 114 of the Customs Act made out.
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