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 IGST - A separate application for refund was not required to be filed. - the shipping bills would operate as a refund application as envisaged under Section 54 of the CGST Act read with Section 16 of the IGST Act, as also Rule 96(1) of the CGST Rules. - interest should accrue to the petitioner at the statutory rate i.e., 6% (simple) from the date on which notice in this petition was issued on 01.10.2021- HC
Refund of IGST - A separate application for refund was not required to be filed. - the shipping bills would operate as a refund application as envisaged under Section 54 of the CGST Act read with Section 16 of the IGST Act, as also Rule 96(1) of the CGST Rules. - interest should accrue to the petitioner at the statutory rate i.e., 6% (simple) from the date on which notice in this petition was issued on 01.10.2021- HC
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