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...
Amendment of section 244A. - interest on refund - in cases where the return is filed after the due date, the period for grant of interest on refund shall begin from the date of filing of return.
Amendment of section 244A. - interest on refund - in cases where the return is filed after the due date, the period for grant of interest on refund shall begin from the date of filing of return.
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