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...
Income recognition - there is a dispute with regard to the collection of the amount between the assessee and his client and the assessee client is also appears to be a bankrupt - Income not to be recognized following AS-9
Income recognition - there is a dispute with regard to the collection of the amount between the assessee and his client and the assessee client is also appears to be a bankrupt - Income not to be recognized following AS-9
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