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...
Refund of service tax - unjust enrichment - deposit by mistake for construction of individual/independent residential houses - Commissioner (appeals) rejected the application on the ground which was not the part of Show Cause notice - Further, the Commissioner (Appeals) observed that the appellant may have taken the CENVAT credit and utilized the same for output services. The inference is based on conjectures and not on facts. - Refund allowed - AT
Refund of service tax - unjust enrichment - deposit by mistake for construction of individual/independent residential houses - Commissioner (appeals) rejected the application on the ground which was not the part of Show Cause notice - Further, the Commissioner (Appeals) observed that the appellant may have taken the CENVAT credit and utilized the same for output services. The inference is based on conjectures and not on facts. - Refund allowed - AT
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