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...
Failure to provide opportunity of being heard – Addition made in the hands of firm – no material had been produced to show that partners had independent source of income - additions confirmed - HC
Failure to provide opportunity of being heard – Addition made in the hands of firm – no material had been produced to show that partners had independent source of income - additions confirmed - HC
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