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/ 80IC - AR submitted that assessee has been claiming deduction under section 80-IC since A.Y. 2011-12 and the same has never been disallowed - principles of consistency - there was no CBDT notification notifying the industrial area as per the scheme framed - Deduction allowed
Deduction u/ 80IC - AR submitted that assessee has been claiming deduction under section 80-IC since A.Y. 2011-12 and the same has never been disallowed - principles of consistency - there was no CBDT notification notifying the industrial area as per the scheme framed - Deduction allowed
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