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...
Validity of recording of observations by the ITAT while remanding the matter to the A.O. for re-adjudication of the issue - the observations made by the Tribunal at paragraph of the Judgment on merits of the case deserves to be expunged and accordingly they are expunged. - HC
Validity of recording of observations by the ITAT while remanding the matter to the A.O. for re-adjudication of the issue - the observations made by the Tribunal at paragraph of the Judgment on merits of the case deserves to be expunged and accordingly they are expunged. - HC
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