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...
Exemption u/s 54 - gift of the property so purchased to the daughter - exemption allowed subject to that, during the restriction period, the daughter shall not transfer the property by any means - AT
Exemption u/s 54 - gift of the property so purchased to the daughter - exemption allowed subject to that, during the restriction period, the daughter shall not transfer the property by any means - AT
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