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...
Due to failure of the assessee’s counsel and due to unavoidable circumstances for non-producing the relevant evidence and non-appearance before the Revenue Authorities, assessee should not be suffered. - matter remanded back - AT
Due to failure of the assessee’s counsel and due to unavoidable circumstances for non-producing the relevant evidence and non-appearance before the Revenue Authorities, assessee should not be suffered. - matter remanded back - AT
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