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...
Interest payable u/s 244A(1)(b) on refund of excess amount – interest is payable from the date of payment of the tax on self-assessment to the date of refund of the amounts u/s 244A - HC
Interest payable u/s 244A(1)(b) on refund of excess amount – interest is payable from the date of payment of the tax on self-assessment to the date of refund of the amounts u/s 244A - HC
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