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...
Detention of goods alongwith vehicle - Misuse of E-Way Bill - The Chart given in para 7 of the counter affidavit reflects movement of the vehicle through various Toll Plazas on relevant dates and is a establishment of fact that number of trips were made from Delhi to other places through one and the same document and also through one and the same vehicle. - there has been a complete misuse of statutory provision of the Act and Rules by the dealer. - HC
Detention of goods alongwith vehicle - Misuse of E-Way Bill - The Chart given in para 7 of the counter affidavit reflects movement of the vehicle through various Toll Plazas on relevant dates and is a establishment of fact that number of trips were made from Delhi to other places through one and the same document and also through one and the same vehicle. - there has been a complete misuse of statutory provision of the Act and Rules by the dealer. - HC
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