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 under S.14A read with Rule 8D - expenditure incurred towards earning of exempt income - once the expenditure claimed is disallowed, the same cannot be capitalized by the assessee. - AT
Disallowance under S.14A read with Rule 8D - expenditure incurred towards earning of exempt income - once the expenditure claimed is disallowed, the same cannot be capitalized by the assessee. - AT
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