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...
Exemption u/s 54F - Denial of exemption possession of the property was not taken by assessee and registered sale deed was not executed in favour of assessee - assessee has substantially fulfilled all necessary conditions to be entitled for liberal interpretation of sec.54F. - AT
Exemption u/s 54F - Denial of exemption possession of the property was not taken by assessee and registered sale deed was not executed in favour of assessee - assessee has substantially fulfilled all necessary conditions to be entitled for liberal interpretation of sec.54F. - AT
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