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...
Taxation in the hands of power of attorney - Even if it is assumed that the assessee has received money and not handed over the same to the land owner such receipt is a liability not an income so far the assessee.
Taxation in the hands of power of attorney - Even if it is assumed that the assessee has received money and not handed over the same to the land owner such receipt is a liability not an income so far the assessee.
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