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...
Reopening of assessment - even without passing the order u/s 143(3), where the proceedings are pending, a notice u/s148 of the Act was issued to RJA asking it to file a return - This was impermissible in law - HC
Reopening of assessment - even without passing the order u/s 143(3), where the proceedings are pending, a notice u/s148 of the Act was issued to RJA asking it to file a return - This was impermissible in law - HC
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