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 - Territorial Jurisdiction - Authority of the U.P. State authorities - Since in the present case, facts are in dispute, as would require consideration amongst other as to existence or otherwise of the consigner/dealer, genuineness of the transaction of insterstate trade, we would not like to hasten to a conclusion of inherent lack of jurisdiction. - Writ petition dismissed - HC
Detention of goods - Territorial Jurisdiction - Authority of the U.P. State authorities - Since in the present case, facts are in dispute, as would require consideration amongst other as to existence or otherwise of the consigner/dealer, genuineness of the transaction of insterstate trade, we would not like to hasten to a conclusion of inherent lack of jurisdiction. - Writ petition dismissed - HC
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