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...
Penalty u/s 272A(2)(g) - Failure to furnish certificate of TDS u/s 203 – the default was committed under a bona fide belief that the certificate in question was to be issued after the close of the financial year - penalty waived - AT
Penalty u/s 272A(2)(g) - Failure to furnish certificate of TDS u/s 203 – the default was committed under a bona fide belief that the certificate in question was to be issued after the close of the financial year - penalty waived - AT
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