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...
Deduction u/s 80IE - whether interest on income refund is as part of business income or not - interest on income tax refund is held not eligible for deduction under section 80IE of the Act
Deduction u/s 80IE - whether interest on income refund is as part of business income or not - interest on income tax refund is held not eligible for deduction under section 80IE of the Act
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