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...
Condonation of delay - delay of 362 days - delay in revenue appeal condoned by the apex court subject to the payment of ₹ 1 lacs to the respondent / assessee. - Matter restored before HC
Condonation of delay - delay of 362 days - delay in revenue appeal condoned by the apex court subject to the payment of ₹ 1 lacs to the respondent / assessee. - Matter restored before HC
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