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...
Long term capital gain - process of sale of shares by holding company to the subsidiary company - time can gap between the formation of the companies and the transfer of shares to them - law does not require any time can gap - Benefit of exemption from LTCG allowed u/s 45 r.w.s 47(iv)
Long term capital gain - process of sale of shares by holding company to the subsidiary company - time can gap between the formation of the companies and the transfer of shares to them - law does not require any time can gap - Benefit of exemption from LTCG allowed u/s 45 r.w.s 47(iv)
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