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...
Application u/s 119(2) - condoning the delay in filing the return for the assessment year 2009-2010 - claim of refund - delay condoned subject to rider that return would be treated as filed as on the date of order and subject for the purpose of scrutiny assessment - HC
Application u/s 119(2) - condoning the delay in filing the return for the assessment year 2009-2010 - claim of refund - delay condoned subject to rider that return would be treated as filed as on the date of order and subject for the purpose of scrutiny assessment - HC
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