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...
Payment made for management services – DTAA between India and France - the term “make available“ is not figuring in the treaty - as the consideration for the services is held to be taxable in India, the applicant will be liable to withhold tax - AAR
Payment made for management services – DTAA between India and France - the term “make available“ is not figuring in the treaty - as the consideration for the services is held to be taxable in India, the applicant will be liable to withhold tax - AAR
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