Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
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Capital gain - consideration of the holding period of previous owner - inherited the property - assessee entered into a collaboration agreement with a builder - assessee ground floor out of the building made by the builder and in addition to that builder also paid ₹ 21 lacs to the assessee - Befefit of indexation allowed - AT
Capital gain - consideration of the holding period of previous owner - inherited the property - assessee entered into a collaboration agreement with a builder - assessee ground floor out of the building made by the builder and in addition to that builder also paid ₹ 21 lacs to the assessee - Befefit of indexation allowed - AT
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