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...
PE in India or not - Reseller Agreement does not create a principal-agent relationship between the Applicant and the Reseller - their relationship is on a principal-to-principal basis - applicant does not create a Permanent Establishment in India. - AAR
PE in India or not - Reseller Agreement does not create a principal-agent relationship between the Applicant and the Reseller - their relationship is on a principal-to-principal basis - applicant does not create a Permanent Establishment in India. - AAR
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