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...
Penalty u/s 271(1)(c) - assessment proceeding u/s 153A - Nothing on record which suggests that any document/ material/ information was found during the course of search which remotely indicate that the assessee is recipient of short term capital gain on sale of immovable property. - None of the conditions specified in Explanation 5A to Section 271(1)( c) of the Act are attracted - No penalty - AT
Penalty u/s 271(1)(c) - assessment proceeding u/s 153A - Nothing on record which suggests that any document/ material/ information was found during the course of search which remotely indicate that the assessee is recipient of short term capital gain on sale of immovable property. - None of the conditions specified in Explanation 5A to Section 271(1)( c) of the Act are attracted - No penalty - AT
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