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) - trade advance - assessee are in regular course of the business of purchase and sales of the shares/currency/derivatives/commodities - trading transactions are beyond the ambit of deemed dividend
Deemed dividend u/s 2(22)(e) - trade advance - assessee are in regular course of the business of purchase and sales of the shares/currency/derivatives/commodities - trading transactions are beyond the ambit of deemed dividend
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