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...
Addition u/s 68 - non independent application of mind - accommodation entries - share application money - Mere non production of Director of said share holder company cannot justify adverse inference u/s 68
Addition u/s 68 - non independent application of mind - accommodation entries - share application money - Mere non production of Director of said share holder company cannot justify adverse inference u/s 68
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