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...
Penalty u/s 47(6) of the KVAT Act - The failure to accompany the transport with Form 8FA declaration - the authority is bound to make a probe in order to arrive at a finding that there existed an attempt for evasion for payment of tax, at the time when the transport was made to levy penalty - non-declaration was purposeful or not, is a matter which require detailed enquiry - remanded
Penalty u/s 47(6) of the KVAT Act - The failure to accompany the transport with Form 8FA declaration - the authority is bound to make a probe in order to arrive at a finding that there existed an attempt for evasion for payment of tax, at the time when the transport was made to levy penalty - non-declaration was purposeful or not, is a matter which require detailed enquiry - remanded
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