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...
CENVAT Credit - removal of 'moulds' as such or deployment with the vendors / job workers - removal of ‘epoxy moulds’ to manufacturer of ‘parts of automobile’ seats as such - matter remanded back to the original authority for fresh determination on ascertainment of facts relating to the transactions - AT
CENVAT Credit - removal of 'moulds' as such or deployment with the vendors / job workers - removal of ‘epoxy moulds’ to manufacturer of ‘parts of automobile’ seats as such - matter remanded back to the original authority for fresh determination on ascertainment of facts relating to the transactions - AT
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