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...
Eligibility for exemption U/s. 11 - the business of renting vastu etc. for a fee - charitable activity u/s 2(15) - FAA had not considered the later judgment which is considered one of the landmark judgments dealing with charitable activities since 1980 - matter remanded back - AT
Eligibility for exemption U/s. 11 - the business of renting vastu etc. for a fee - charitable activity u/s 2(15) - FAA had not considered the later judgment which is considered one of the landmark judgments dealing with charitable activities since 1980 - matter remanded back - AT
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