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...
Baggage Rules - illegal exports or not - packet containing 193 posters of Maldives Airlines - Revenue failed to prove that the said baggage is not a bona fide baggage and is in violation of the Baggage Rules - No penalty.
Baggage Rules - illegal exports or not - packet containing 193 posters of Maldives Airlines - Revenue failed to prove that the said baggage is not a bona fide baggage and is in violation of the Baggage Rules - No penalty.
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