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...
Transaction of shares - nature of income - business income or capital gain - magnitude of transactions carried out by the assessee in our view should not be very material in coming to the conclusion that income in question is income from business. - AT
Transaction of shares - nature of income - business income or capital gain - magnitude of transactions carried out by the assessee in our view should not be very material in coming to the conclusion that income in question is income from business. - AT
Note: It is a system-generated summary and is for quick reference only.
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