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 - reasons to believe - The law on re-opening does not permit the Assessing Officer to re-examine the issue already examined in regular assessment under Section 143(3). - HC
Reopening of assessment - reasons to believe - The law on re-opening does not permit the Assessing Officer to re-examine the issue already examined in regular assessment under Section 143(3). - HC
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