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 supply - supply of goods or supply of services - HSN Code - right and ownership on the Coal mined by the Applicant - he applicant is involved in supply of services in the instant case (as seen from the ‘Scope of Supply” in the Agreement) and there is no supply of coal by the applicant - thus, the impugned activity carried out by the applicant is supply of services and not supply of goods. - AAR
Classification of supply - supply of goods or supply of services - HSN Code - right and ownership on the Coal mined by the Applicant - he applicant is involved in supply of services in the instant case (as seen from the ‘Scope of Supply” in the Agreement) and there is no supply of coal by the applicant - thus, the impugned activity carried out by the applicant is supply of services and not supply of goods. - AAR
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