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...
Classification of services - reverse charge mechanism - salary paid to employees deputed to the appellant by their parent company for assisting them in their business operations of software development and information technology and other related support service - Cannot be held as Manpower Recruitment or Supply Agency Service - AT
Classification of services - reverse charge mechanism - salary paid to employees deputed to the appellant by their parent company for assisting them in their business operations of software development and information technology and other related support service - Cannot be held as Manpower Recruitment or Supply Agency Service - AT
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