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...
Stay petition - Reopening of assessment u/s 147 - Prima facie on the basis of coded language diary entries and retracted uncorroborated statement of an alleged beneficiary, perhaps, the additions made by the Assessing Officer is highly questionable - a mechanical approach by directing the petitioner to pay 20% of the tax demand is not correct - stay granted - HC
Stay petition - Reopening of assessment u/s 147 - Prima facie on the basis of coded language diary entries and retracted uncorroborated statement of an alleged beneficiary, perhaps, the additions made by the Assessing Officer is highly questionable - a mechanical approach by directing the petitioner to pay 20% of the tax demand is not correct - stay granted - HC
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