Commission expenditure linked to pharmaceutical marketing income qualifies as business deduction when recipient identity, genuineness and business pur...
Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
Addition u/s 43CA on account of suppression of sales - difference between agreement value and stamp duty value - section 43CA are applicable only when there is transfer of land or building or both - what the assessee had transferred pursuant to registration of the agreement was only the rights in the flat/office (which is under construction) and not the property per se - no addition
Addition u/s 43CA on account of suppression of sales - difference between agreement value and stamp duty value - section 43CA are applicable only when there is transfer of land or building or both - what the assessee had transferred pursuant to registration of the agreement was only the rights in the flat/office (which is under construction) and not the property per se - no addition
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