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...
Penalty u/s 271(1)(b) - non compliance of notice in the assessment proceedings - Assessment orders have been framed u/s 143(3), it proves that the assessee had cooperated in the assessment proceedings - no penalty
Penalty u/s 271(1)(b) - non compliance of notice in the assessment proceedings - Assessment orders have been framed u/s 143(3), it proves that the assessee had cooperated in the assessment proceedings - no penalty
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