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...
Exemption claimed u/s 80 IC denied - denial of relief in the subsequent years would not be permissible without disturbing the assessment in the initial assessment year. - AT
Exemption claimed u/s 80 IC denied - denial of relief in the subsequent years would not be permissible without disturbing the assessment in the initial assessment year. - AT
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