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...
CENVAT Credit - input services - Group Medical insurance Policy for its employees and their family members - scope of amended definition of ‘input service’ under Rule 2(l) of Cenvat Credit Rules, 2004 - invocation of extended period of limitation - this relief can be granted to the appellants and accordingly the penalty is reduced to 25% - AT
CENVAT Credit - input services - Group Medical insurance Policy for its employees and their family members - scope of amended definition of ‘input service’ under Rule 2(l) of Cenvat Credit Rules, 2004 - invocation of extended period of limitation - this relief can be granted to the appellants and accordingly the penalty is reduced to 25% - AT
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