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...
Deemed dividend u/s 2(22)(e) - the revenue has to prove that the said loans and advances are really in the nature of loans, but not normal commercial transactions. - assessee has succeeded in his attempt on the issue of business exigency.
Deemed dividend u/s 2(22)(e) - the revenue has to prove that the said loans and advances are really in the nature of loans, but not normal commercial transactions. - assessee has succeeded in his attempt on the issue of business exigency.
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