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...
Taxability of minor u/s 64(1)- both the parent had died - foundational error in the order of the Tribunal is leaving the income of the Minor untaxed altogether, the error committed by the two authorities below, forgetting the provisions of Sections 159 and 160 (1) (ii) - what was apparently taxable has been let off by the Tribunal to be altogether non-taxable and that too ignoring the important provisions of the Act
Taxability of minor u/s 64(1)- both the parent had died - foundational error in the order of the Tribunal is leaving the income of the Minor untaxed altogether, the error committed by the two authorities below, forgetting the provisions of Sections 159 and 160 (1) (ii) - what was apparently taxable has been let off by the Tribunal to be altogether non-taxable and that too ignoring the important provisions of the Act
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