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...
Maintainability of appeal before CIT(A) - Taxes due on the returned income not paid by the assessee - If tax due on income returned is paid even after disposal of the appeal by the CIT(A), the defect in the appeal due to noncompliance of a directory requirement of paying such tax before the filing of the appeal, stood removed. - Appeal restored before CIT(A)
Maintainability of appeal before CIT(A) - Taxes due on the returned income not paid by the assessee - If tax due on income returned is paid even after disposal of the appeal by the CIT(A), the defect in the appeal due to noncompliance of a directory requirement of paying such tax before the filing of the appeal, stood removed. - Appeal restored before CIT(A)
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