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...
Income from sale of the scrips - systematic purchase and sale transactions in shares - The profits/gains arising in the hands of the assessee company from the sale of the scrips had rightly been reflected in the return of income under the head ‘Capital gain’, viz. LTCG and STCG - AT
Income from sale of the scrips - systematic purchase and sale transactions in shares - The profits/gains arising in the hands of the assessee company from the sale of the scrips had rightly been reflected in the return of income under the head ‘Capital gain’, viz. LTCG and STCG - AT
Note: It is a system-generated summary and is for quick reference only.
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