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...
Disallowance of payment made to employees against the provision made for unfunded pension - it is effectively a payment made as a welfare measure - the provisions of section 40A(9) is not at all applicable to the facts of the instant case.
Disallowance of payment made to employees against the provision made for unfunded pension - it is effectively a payment made as a welfare measure - the provisions of section 40A(9) is not at all applicable to the facts of the instant case.
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