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...
Non deduction of tax at source on conversion charges under section 194C - no disallowance can be made under section 40(a)(ia) as the assessee has paid the amount during relevant previous year - AT
Non deduction of tax at source on conversion charges under section 194C - no disallowance can be made under section 40(a)(ia) as the assessee has paid the amount during relevant previous year - AT
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