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...
Disallowance of donation given to flood victim collected from the employees’ salaries - The assessee has not claimed any deduction as such from its business profit, the amount collected from the employees’ salaries does not involve element of income in the hands of assessee because the assessee has only acted as a facilitator - AT
Disallowance of donation given to flood victim collected from the employees’ salaries - The assessee has not claimed any deduction as such from its business profit, the amount collected from the employees’ salaries does not involve element of income in the hands of assessee because the assessee has only acted as a facilitator - AT
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