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...
TP Adjustment - exclusion of comparables - high turnover per se cannot be a ground for exclusion and that the AO has to probe into the matter further - it is functional similarity which should be considered rather than the turnover
TP Adjustment - exclusion of comparables - high turnover per se cannot be a ground for exclusion and that the AO has to probe into the matter further - it is functional similarity which should be considered rather than the turnover
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