Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
Income from sale of land – Business income OR Capital gain – there was no business activity and the land was sold during the year on which income had been derived could not be considered to be a business activity - HC
Income from sale of land – Business income OR Capital gain – there was no business activity and the land was sold during the year on which income had been derived could not be considered to be a business activity - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
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TaxTMI 
