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...
Right of revenue to claim relief when GST tribunal has not constituted - whenever parties have found the need of urgent orders, the parties have filed petitions before this Court seeking such orders on the ground that since the tribunal is not constituted, the remedy of appeal is not available. The respondent (revenue) has not sought any such relief - The appeal is required to be filed within a period of six months from the date of the order; however, we are not required to examine the question whether an appeal, if so filed, would be maintainable or not. - HC
Right of revenue to claim relief when GST tribunal has not constituted - whenever parties have found the need of urgent orders, the parties have filed petitions before this Court seeking such orders on the ground that since the tribunal is not constituted, the remedy of appeal is not available. The respondent (revenue) has not sought any such relief - The appeal is required to be filed within a period of six months from the date of the order; however, we are not required to examine the question whether an appeal, if so filed, would be maintainable or not. - HC
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