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...
Validity of ex-parte assessment order - one officer heard the matter after issue of notice and second passed expare order - the jurisdiction of the officers to proceed with the reassessment relating to the tax period 2012-2013 was not clear amongst the concerned authorities - the ex-parte re-assessment order now impugned certainly deserves to be set aside
Validity of ex-parte assessment order - one officer heard the matter after issue of notice and second passed expare order - the jurisdiction of the officers to proceed with the reassessment relating to the tax period 2012-2013 was not clear amongst the concerned authorities - the ex-parte re-assessment order now impugned certainly deserves to be set aside
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