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...
Compensation received from transfer of development rights - the land and building earlier in the possession of the Assessee continued to remain with it - any receipt from transfer of TDR in the present case cannot be taxed as a capital gain
Compensation received from transfer of development rights - the land and building earlier in the possession of the Assessee continued to remain with it - any receipt from transfer of TDR in the present case cannot be taxed as a capital gain
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