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...
Classification of imported goods - Tower Flanges - The Tribunal found that the flanges are design-specific for use in erecting Wind Mill Towers and should be classified under heading 8503 as parts of WOEG. - It was held that the flanges are eligible for exemption under Notification No. 12/2012-CE. - the Tribunal dismissed the Revenue's appeal - AT
Classification of imported goods - Tower Flanges - The Tribunal found that the flanges are design-specific for use in erecting Wind Mill Towers and should be classified under heading 8503 as parts of WOEG. - It was held that the flanges are eligible for exemption under Notification No. 12/2012-CE. - the Tribunal dismissed the Revenue's appeal - AT
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