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...
Rejection of refund claim - Mismatch of re-imported defective goods - it would be appropriate to hold that the Adjudicating Authority below has ignored the verification report prepared by the Department itself which to my opinion is sufficient reason to falsify the allegations in the Show Cause Notice about mismatch. - AT
Rejection of refund claim - Mismatch of re-imported defective goods - it would be appropriate to hold that the Adjudicating Authority below has ignored the verification report prepared by the Department itself which to my opinion is sufficient reason to falsify the allegations in the Show Cause Notice about mismatch. - AT
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