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...
Permission for setting up a 'Software Technology Park' with retrospective date - Having imported goods in October-November 2005 itself without waiting for LOP, writ petitioner cannot make a request now to advance the effective date of approval merely to take advantage and get benefit under a Customs notification. - HC
Permission for setting up a 'Software Technology Park' with retrospective date - Having imported goods in October-November 2005 itself without waiting for LOP, writ petitioner cannot make a request now to advance the effective date of approval merely to take advantage and get benefit under a Customs notification. - HC
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