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...
Undisclosed deposits in bank account - . When the deposit of an amount cannot be added in the hands of the assessee, the interest accrued on such deposit also cannot be taxed in the hands of the assessee - AT
Undisclosed deposits in bank account - . When the deposit of an amount cannot be added in the hands of the assessee, the interest accrued on such deposit also cannot be taxed in the hands of the assessee - AT
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