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...
Registration u/s 12AA - benefit only for the Agrawal community - One restriction is where the trust or institution is created or established for the benefit of any particular religious community or caste - assessee having failed to discharge the burden - HC
Registration u/s 12AA - benefit only for the Agrawal community - One restriction is where the trust or institution is created or established for the benefit of any particular religious community or caste - assessee having failed to discharge the burden - HC
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