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...
Right of the accused for cross-examination of parties, whose statement has been relied upon - In the writ appeal, while acknowledging that cross-examination is a part of natural justice, the High Court noted that there is no absolute right to cross-examination, and it depends on each case's facts - Supreme Court refused to interfere into the matter.
Right of the accused for cross-examination of parties, whose statement has been relied upon - In the writ appeal, while acknowledging that cross-examination is a part of natural justice, the High Court noted that there is no absolute right to cross-examination, and it depends on each case's facts - Supreme Court refused to interfere into the matter.
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