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...
Disallowance of part of CENVAT credit availed by the appellant on incurring of transportation charges paid to Indian Railways - during the relevant period, the practice was that the assessee retained one Xerox copy which was certified by the Railway staff. - Credit allowed - AT
Disallowance of part of CENVAT credit availed by the appellant on incurring of transportation charges paid to Indian Railways - during the relevant period, the practice was that the assessee retained one Xerox copy which was certified by the Railway staff. - Credit allowed - AT
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