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...
TDS u/s 194 - dividend distributed by the assessee did not part-take the character of interest and consequently, the assessee was not liable to deduct tax at source. - AT
TDS u/s 194 - dividend distributed by the assessee did not part-take the character of interest and consequently, the assessee was not liable to deduct tax at source. - AT
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