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...
Intangible assets like trademark, brand names etc. were self-generated - amendment to section 55(2)(a) by the Finance Act, 2001 deeming to be a nil cost of acquisition in respect of a self-generated trademark is prospective.
Intangible assets like trademark, brand names etc. were self-generated - amendment to section 55(2)(a) by the Finance Act, 2001 deeming to be a nil cost of acquisition in respect of a self-generated trademark is prospective.
Note: It is a system-generated summary and is for quick reference only.
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