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...
Non-Levy of anti-dumping duty under section 9A of the Customs Tariff Act 1975 - the decision taken by the Central Government not to impose anti-dumping duty despite a recommendation having been made by the designated authority for imposition of anti-dumping duty, cannot be sustained as it does not contain reasons nor the principles of natural justice have been compiled with. - matter is remitted to the Central Government to reconsider the recommendation made by the designated authority in the final findings - AT
Non-Levy of anti-dumping duty under section 9A of the Customs Tariff Act 1975 - the decision taken by the Central Government not to impose anti-dumping duty despite a recommendation having been made by the designated authority for imposition of anti-dumping duty, cannot be sustained as it does not contain reasons nor the principles of natural justice have been compiled with. - matter is remitted to the Central Government to reconsider the recommendation made by the designated authority in the final findings - AT
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