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...
Interest on differential duty by invoking extended period of limitation - Invoking the extending period of limitation is not sustainable and the demand of interest by invoking the extended period of limitation is not justified and the same is set aside by remanding the matter to the Original authority to re-quantify the demand only for the normal period - AT
Interest on differential duty by invoking extended period of limitation - Invoking the extending period of limitation is not sustainable and the demand of interest by invoking the extended period of limitation is not justified and the same is set aside by remanding the matter to the Original authority to re-quantify the demand only for the normal period - AT
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