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...
Renting of immovable property Service - on repair and maintenance expenditure - this amount is not towards lease rent - the said expenditure cannot be considered as extra consideration towards the lease rent - demand set aside
Renting of immovable property Service - on repair and maintenance expenditure - this amount is not towards lease rent - the said expenditure cannot be considered as extra consideration towards the lease rent - demand set aside
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