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...
Exemption u/s 10 - whether the assessee is solely existing for educational purpose and the Government has financed - this issue requires detailed verification - can not be done by mere stating adjustments u/s 143(1) - can be done only by way of scrutiny assessment. - AT
Exemption u/s 10 - whether the assessee is solely existing for educational purpose and the Government has financed - this issue requires detailed verification - can not be done by mere stating adjustments u/s 143(1) - can be done only by way of scrutiny assessment. - AT
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