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...
Fees for technical services covered under section 9(1)(vii) or covered in DTAA between India and Thailand - transfer of know-how - technical advice / training - Since the said income does not fall as miscellaneous income, the same cannot be brought under art. 22. - HC
Fees for technical services covered under section 9(1)(vii) or covered in DTAA between India and Thailand - transfer of know-how - technical advice / training - Since the said income does not fall as miscellaneous income, the same cannot be brought under art. 22. - HC
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