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...
Condonation of delay of 452 days in filing the Appeal - Tribunal has used its judicial discretion not to condone the delay - if the Tribunal followed the decision of the Supreme Court, we cannot hold that the view taken by the Tribunal is perverse.
Condonation of delay of 452 days in filing the Appeal - Tribunal has used its judicial discretion not to condone the delay - if the Tribunal followed the decision of the Supreme Court, we cannot hold that the view taken by the Tribunal is perverse.
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