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...
Writ petition under Article 226 dismissed due to availability of statutory remedy. Principles of natural justice not violated as petitioner failed to establish incapacity to reply to show cause notice. Court granted 30 days to file appeal before Appellate Authority, directing Commissioner (Appeals) to decide on merits without considering limitation if appeal filed within stipulated period. Interest of justice met by granting opportunity to avail statutory remedy.
Writ petition under Article 226 dismissed due to availability of statutory remedy. Principles of natural justice not violated as petitioner failed to establish incapacity to reply to show cause notice. Court granted 30 days to file appeal before Appellate Authority, directing Commissioner (Appeals) to decide on merits without considering limitation if appeal filed within stipulated period. Interest of justice met by granting opportunity to avail statutory remedy.
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