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 deduction u/s.80ID - No record to show that assessee had some other business or sources of income, then it has to be reckoned that receipts are purely from the hotel business and if that is so, then assessee is eligible for deduction u/s.80ID.
Disallowance of deduction u/s.80ID - No record to show that assessee had some other business or sources of income, then it has to be reckoned that receipts are purely from the hotel business and if that is so, then assessee is eligible for deduction u/s.80ID.
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