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 of revaluation of closing WIP - the work in progress followed at cost + net profit so as to bring the contract revenue for the period lying with the requirement of AS 7 as prescribed by ICAI and adopted u/s 145 - method of accounting consistently followed year after year - adhoc addition wrongly made
Addition of revaluation of closing WIP - the work in progress followed at cost + net profit so as to bring the contract revenue for the period lying with the requirement of AS 7 as prescribed by ICAI and adopted u/s 145 - method of accounting consistently followed year after year - adhoc addition wrongly made
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