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...
Refund of Input Tax Credit - exports of goods outside India - zero rated supplies - The admitted position is that the Circular No.14/2018-Customs is neither clarificatory nor it determines the eligibility of allowing refund of Input Tax Credit on exports. In any event, the new procedure cannot be made applicable from a retrospective date. - Matter restored back - HC
Refund of Input Tax Credit - exports of goods outside India - zero rated supplies - The admitted position is that the Circular No.14/2018-Customs is neither clarificatory nor it determines the eligibility of allowing refund of Input Tax Credit on exports. In any event, the new procedure cannot be made applicable from a retrospective date. - Matter restored back - HC
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