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 u/s 80IA of the Act for other income - CIT(A) observed that, these receipts cannot be said to be profit derived from the industrial undertaking - assessee has shown his inability and submitted that details are not available - additions confirmed.
Deduction u/s 80IA of the Act for other income - CIT(A) observed that, these receipts cannot be said to be profit derived from the industrial undertaking - assessee has shown his inability and submitted that details are not available - additions confirmed.
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