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...
Treatment of agricultural income as 'Income from other sources' - assessee's contentions that the lands were being cultivated by cultivators and assessee gets only net income requires examination. - AT
Treatment of agricultural income as 'Income from other sources' - assessee's contentions that the lands were being cultivated by cultivators and assessee gets only net income requires examination. - AT
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