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 business expenditure on publicity - nexus with business - expenses in question were incurred for earning business income, therefore, it was not capital in nature and would not provide any enduring benefit to the assessee - claim of expenses allowed.
Disallowance of business expenditure on publicity - nexus with business - expenses in question were incurred for earning business income, therefore, it was not capital in nature and would not provide any enduring benefit to the assessee - claim of expenses allowed.
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