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...
Allowability of “project expenses” - The expenditure incurred to carry out social and economic development - deduction u/s 37 does not matter whether or not the expenditure was in the nature of donation or Section 80G of the Act was not attracted -
Allowability of “project expenses” - The expenditure incurred to carry out social and economic development - deduction u/s 37 does not matter whether or not the expenditure was in the nature of donation or Section 80G of the Act was not attracted -
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