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...
Clandestine Removal - demand based on printouts taken from the computer at the factory premises itself during the course of search - , there is no certificate to such printouts, as required under Section 36B of the Act, in absence of which, the data retrieved from computer is not reliable - There is no merit in the ground taken for rectification by Revenue. - AT
Clandestine Removal - demand based on printouts taken from the computer at the factory premises itself during the course of search - , there is no certificate to such printouts, as required under Section 36B of the Act, in absence of which, the data retrieved from computer is not reliable - There is no merit in the ground taken for rectification by Revenue. - AT
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