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...
Clandestine Removal - In the present case, the computer hard disk seized from the appellant’s factory is the basis for the investigation. The evidences placed on record cannot be relied or admitted in evidence due to non-compliance of mandatory provisions of law. In such circumstances, it is held that the confirmation of duty demand and the penalties imposed require to be set aside.- AT
Clandestine Removal - In the present case, the computer hard disk seized from the appellant’s factory is the basis for the investigation. The evidences placed on record cannot be relied or admitted in evidence due to non-compliance of mandatory provisions of law. In such circumstances, it is held that the confirmation of duty demand and the penalties imposed require to be set aside.- AT
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