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...
Levy of GST - supply of service or not - pure agent services - payment made to American Academy of Professional Coders (AAPC) as examination fee for students on behalf of some of the students of the applicant institute - The collection and payment of examination fee to AAPC by the applicant on behalf of outside students (who are not enrolled for training with the applicant) without collecting any service charge either from students or AAPC is not liable to GST - AAR
Levy of GST - supply of service or not - pure agent services - payment made to American Academy of Professional Coders (AAPC) as examination fee for students on behalf of some of the students of the applicant institute - The collection and payment of examination fee to AAPC by the applicant on behalf of outside students (who are not enrolled for training with the applicant) without collecting any service charge either from students or AAPC is not liable to GST - AAR
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