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...
Abatement of duty - manufacture of Pan Masala - closure of the factory - the clearance within two days being only a technical condition, has to be interpreted in a manner leading to justice to the assessee. - AT
Abatement of duty - manufacture of Pan Masala - closure of the factory - the clearance within two days being only a technical condition, has to be interpreted in a manner leading to justice to the assessee. - AT
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