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...
Disallowance on depreciation – reduction of subsidy amount from the cost of fixed assets - the accrual of receipts was in favour of the assessee only in the year in which all the terms and conditions of the scheme were duly complied and the loans to the banks were liquidated - to be adjusted in the year of actual receipt only - AT
Disallowance on depreciation – reduction of subsidy amount from the cost of fixed assets - the accrual of receipts was in favour of the assessee only in the year in which all the terms and conditions of the scheme were duly complied and the loans to the banks were liquidated - to be adjusted in the year of actual receipt only - AT
Note: It is a system-generated summary and is for quick reference only.
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