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...
Penalty U/S 271B - delay in filing the Tax Audit Report before the specified date - delay in appointment of auditors by the co-operative department for statutory audit - This appointment is not in the control of the assessee - it is not a fit case to impose the penalty u/s. 271B - AT
Penalty U/S 271B - delay in filing the Tax Audit Report before the specified date - delay in appointment of auditors by the co-operative department for statutory audit - This appointment is not in the control of the assessee - it is not a fit case to impose the penalty u/s. 271B - AT
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