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...
Deductions u/s 80HHD - The room tariff should also be taken into consideration for granting deduction under section 80HHD of the Income tax Act - The room tariff comes within the expression, 'services provided to foreign tourists' - HC
Deductions u/s 80HHD - The room tariff should also be taken into consideration for granting deduction under section 80HHD of the Income tax Act - The room tariff comes within the expression, 'services provided to foreign tourists' - HC
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