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...
Interest paid u/s 201(1A) on TDS on payment by assessee - CIT(A) allowed the deduction following the decision of Karnataka High Court - However, jurisdictional High Court of Bombay has decided the issue against the assessee - Additions confirmed.
Interest paid u/s 201(1A) on TDS on payment by assessee - CIT(A) allowed the deduction following the decision of Karnataka High Court - However, jurisdictional High Court of Bombay has decided the issue against the assessee - Additions confirmed.
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