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 expense of forfeited advance for purchase of land - the loss was made in the ordinary course of real estate business of assessee and was also incidental to the said business - claim allowed.
Disallowance of expense of forfeited advance for purchase of land - the loss was made in the ordinary course of real estate business of assessee and was also incidental to the said business - claim allowed.
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