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...
Quantification of interest and imposition of penalty - duty deposited on old registration number instead of new one - mere mentioning of wrong code in the process cannot result into harsh consequence of entire payment not being recognized as valid - levy of interest and penalty is not sustainable
Quantification of interest and imposition of penalty - duty deposited on old registration number instead of new one - mere mentioning of wrong code in the process cannot result into harsh consequence of entire payment not being recognized as valid - levy of interest and penalty is not sustainable
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