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 - AO has failed to furnish the assessee with a copy of the reasons so recorded that has prevented the assessee from filing his objections, if any, to the notice - This failure on the part of AO is in violation of the principles of natural justice - AT
Reopening of assessment - AO has failed to furnish the assessee with a copy of the reasons so recorded that has prevented the assessee from filing his objections, if any, to the notice - This failure on the part of AO is in violation of the principles of natural justice - AT
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