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...
Waiver of interest u/s 220(2A) - as per section 220(2A), the authorities are empowered to reduce or waive the interest amount - thus, the revenue is directed to reduce the amount of interest - HC
Waiver of interest u/s 220(2A) - as per section 220(2A), the authorities are empowered to reduce or waive the interest amount - thus, the revenue is directed to reduce the amount of interest - HC
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