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...
Export of services - Palace of performance services on Goods - Video Production Agency service or not - the services such as editing, cutting, coloring etc. is only after recording is done of any programme, event or function on a magnetic tape or any other media or device - Having regard to the expressed words “services relating thereto” and the circular dated 09.07.2001, paragraph ‘2’, it is found that the Tribunal has rightly interpreted the said sections. - SC
Export of services - Palace of performance services on Goods - Video Production Agency service or not - the services such as editing, cutting, coloring etc. is only after recording is done of any programme, event or function on a magnetic tape or any other media or device - Having regard to the expressed words “services relating thereto” and the circular dated 09.07.2001, paragraph ‘2’, it is found that the Tribunal has rightly interpreted the said sections. - SC
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