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...
Deduction on account of washout charges - cancellation of expired contract - The permission had been awarded by the RBI, consequent to which only the assessee made the payment to LD Asia. - Claim of deduction allowed.
Deduction on account of washout charges - cancellation of expired contract - The permission had been awarded by the RBI, consequent to which only the assessee made the payment to LD Asia. - Claim of deduction allowed.
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