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...
Reassessment u/s 147 - MAT - Computation u/s 115JB - Deduction on account of gain on sale of agriculture land (rural) out of “book profit” - the assumption of jurisdiction u/s 147 by issuance of notice u/s 148 cannot be sustained and held as invalid in eyes of law.
Reassessment u/s 147 - MAT - Computation u/s 115JB - Deduction on account of gain on sale of agriculture land (rural) out of “book profit” - the assumption of jurisdiction u/s 147 by issuance of notice u/s 148 cannot be sustained and held as invalid in eyes of law.
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