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...
Inability of petitioner in moving Advance Ruling application - It would not be fair that the petitioner is prevented from seeking an advance ruling, merely because he is registered as an OIDAR service provider - The respondents are directed to entertain the physical application
Inability of petitioner in moving Advance Ruling application - It would not be fair that the petitioner is prevented from seeking an advance ruling, merely because he is registered as an OIDAR service provider - The respondents are directed to entertain the physical application
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