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...
Revision u/s 263 - whether rental income of House property is assessable under the head “Income from House Property” or under the head “Income from business or profession”? - AO has taken one possible view - hence the order is neither erroneous nor prejudicial to the interest of revenue.
Revision u/s 263 - whether rental income of House property is assessable under the head “Income from House Property” or under the head “Income from business or profession”? - AO has taken one possible view - hence the order is neither erroneous nor prejudicial to the interest of revenue.
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