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 goods - machinery used for making footwear and footwear sole/strap/heel - The fact that in some other case benefit has been given to the importer on the basis of clamping force being less than 40 tons, also, will be of no avail to the appellant as that contention was not specifically taken by the appellant before the authorities concerned, being question of fact. - SC
Classification of goods - machinery used for making footwear and footwear sole/strap/heel - The fact that in some other case benefit has been given to the importer on the basis of clamping force being less than 40 tons, also, will be of no avail to the appellant as that contention was not specifically taken by the appellant before the authorities concerned, being question of fact. - SC
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