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...
Capital gain tax liability - The power and control of land was conferred on the builder/ developer under GPA - since the agreement was not registered, there cannot be a transfer within the meaning of section 2(47)(v) - AT
Capital gain tax liability - The power and control of land was conferred on the builder/ developer under GPA - since the agreement was not registered, there cannot be a transfer within the meaning of section 2(47)(v) - AT
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