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...
Application for waiver of income tax - reference before BIFR - when the Department had objected to any concession being granted and stated that without quantification, the Revenue would not be in a position to give any concession and the BIFR scheme envisaged only 'to consider' the request for tax concession then IT Department is not bound to grant the benefit of any waiver
Application for waiver of income tax - reference before BIFR - when the Department had objected to any concession being granted and stated that without quantification, the Revenue would not be in a position to give any concession and the BIFR scheme envisaged only 'to consider' the request for tax concession then IT Department is not bound to grant the benefit of any waiver
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