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...
Revision u/s 263 - non-deduction of TDS on salary and commission paid to directors and managers - insufficient enquiry - AO failed to take into account several aspects as highlighted by the Ld. CIT - revision proceedings sustained - AT
Revision u/s 263 - non-deduction of TDS on salary and commission paid to directors and managers - insufficient enquiry - AO failed to take into account several aspects as highlighted by the Ld. CIT - revision proceedings sustained - AT
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