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...
Additions u/s 68 - Cash deposits in the bank account - since there are deposits and withdrawals during the year, the contention of peak credit can be accepted as there are no other investments or expenditures which are subjected to verification by the AO. - AT
Additions u/s 68 - Cash deposits in the bank account - since there are deposits and withdrawals during the year, the contention of peak credit can be accepted as there are no other investments or expenditures which are subjected to verification by the AO. - AT
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