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...
Addition u/s 69 on account of deposit with HSBC Bank account of citizen of USA and NRI - Income received /Accrued or deemed to be received/ Accrued in India u/s 5 - AO has no jurisdiction to tax the deposits held by the assessee abroad unless it is proved that the source of deposits are from India
Addition u/s 69 on account of deposit with HSBC Bank account of citizen of USA and NRI - Income received /Accrued or deemed to be received/ Accrued in India u/s 5 - AO has no jurisdiction to tax the deposits held by the assessee abroad unless it is proved that the source of deposits are from India
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