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...
Unexplained investment in jewellery - when Tribunal accepted such assertion which is supported by affidavits and corroborative evidences likes VDIS declaration and copies of Wealth Tax returns of the giver/creditors, it was incorrect to brush it aside - evidence simply cannot be rejected by a presumption that the claim was an after thought - no addition
Unexplained investment in jewellery - when Tribunal accepted such assertion which is supported by affidavits and corroborative evidences likes VDIS declaration and copies of Wealth Tax returns of the giver/creditors, it was incorrect to brush it aside - evidence simply cannot be rejected by a presumption that the claim was an after thought - no addition
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