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 salary paid to directors u/s 40A(2) - Neither of the lower authorities has taken into account assessee’s business requirement of availing its directors’ services for effective management of its business operations in non-banking financial activities - additions deleted.
Disallowance of salary paid to directors u/s 40A(2) - Neither of the lower authorities has taken into account assessee’s business requirement of availing its directors’ services for effective management of its business operations in non-banking financial activities - additions deleted.
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