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...
Reopening of assessment - Prima facie there is both material as also a reason to believe that the said entries are accommodation entries - the jurisdiction appears to have been validly exercised by the Assessing Officer. - HC
Reopening of assessment - Prima facie there is both material as also a reason to believe that the said entries are accommodation entries - the jurisdiction appears to have been validly exercised by the Assessing Officer. - HC
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