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...
Rejection of books of accounts u/s 145(3) - low sale/profit - The assessee cannot be penalized specially when its books of accounts were properly audited and relevant vouchers were made available. - HC
Rejection of books of accounts u/s 145(3) - low sale/profit - The assessee cannot be penalized specially when its books of accounts were properly audited and relevant vouchers were made available. - HC
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