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...
Taxability of a sum received as interest on enhanced compensation - Exemption u/s. 10(37) - Thus interest received under Section 28 of the LA Act by the assessee is part of enhanced compensation and is not liable for Income tax. - AT
Taxability of a sum received as interest on enhanced compensation - Exemption u/s. 10(37) - Thus interest received under Section 28 of the LA Act by the assessee is part of enhanced compensation and is not liable for Income tax. - AT
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