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...
Disallowance of provision for maintenance and free service/warranty in computation of book profit u/s 115JB - such liabilities cannot be regarded as contingent liability, what is certain is the incurring of liability notwithstanding estimation thereof with reasonable certainty irrespective of actual quantification latter on - the liability is in praesenti though it is likely to be discharged at a future date - no adjustment
Disallowance of provision for maintenance and free service/warranty in computation of book profit u/s 115JB - such liabilities cannot be regarded as contingent liability, what is certain is the incurring of liability notwithstanding estimation thereof with reasonable certainty irrespective of actual quantification latter on - the liability is in praesenti though it is likely to be discharged at a future date - no adjustment
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