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...
Registration granted u/s 12AA and 80G rejected - A colourable transaction is a transaction, which is apparently a valid transaction but really unlawful and illusory. - No such circumstances exist in the present case - registration allowed - AT
Registration granted u/s 12AA and 80G rejected - A colourable transaction is a transaction, which is apparently a valid transaction but really unlawful and illusory. - No such circumstances exist in the present case - registration allowed - AT
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