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...
Power of TRO in recovery proceedings - personal attendance pursuant to the summons under Rule 83 of the Second Schedule to the Act - for effective and expeditious disposal of the recovery proceedings, it is always permissible for the TPO to call for necessary and relevant information and conduct an inquiry by securing and enforcing the personal attendance of the assessee/defaulter - writ dismissed
Power of TRO in recovery proceedings - personal attendance pursuant to the summons under Rule 83 of the Second Schedule to the Act - for effective and expeditious disposal of the recovery proceedings, it is always permissible for the TPO to call for necessary and relevant information and conduct an inquiry by securing and enforcing the personal attendance of the assessee/defaulter - writ dismissed
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