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...
Doctrine of Merger - Revision order passed by CIT u/s 263 - CIT(A) dismissed the appeal - CIT as set-aside the reassessment order on the limited issue of examination of deduction u/s 80IA/80IB - CIT(A) should not have dismissed the appeal holding the same to be infructuous.
Doctrine of Merger - Revision order passed by CIT u/s 263 - CIT(A) dismissed the appeal - CIT as set-aside the reassessment order on the limited issue of examination of deduction u/s 80IA/80IB - CIT(A) should not have dismissed the appeal holding the same to be infructuous.
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