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...
Depreciation on the golf course - Whether depreciation should be allowed considering it as ‘plant and machinery’ ? - the golf course is a plant and machinery and assessee is eligible for depreciation thereon @15%
Depreciation on the golf course - Whether depreciation should be allowed considering it as ‘plant and machinery’ ? - the golf course is a plant and machinery and assessee is eligible for depreciation thereon @15%
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