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...
Where profit motive is involved and where no charity towards general public is being done, applicability of section 2(15) is certainly established and benefits of exemption u/s 12AA are not allowable - AT
Where profit motive is involved and where no charity towards general public is being done, applicability of section 2(15) is certainly established and benefits of exemption u/s 12AA are not allowable - AT
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