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...
LTCG - Deduction claimed u/s 54F - joint ownership of the assessee - divergent views of the Courts are available as regards the meaning of the term ‘own’ - joint ownership of the assessee, in the present case, in 2 residential Flats on the date of transfer of original capital asset will not disentitled the assessee from claiming relief under section 54F. - AT
LTCG - Deduction claimed u/s 54F - joint ownership of the assessee - divergent views of the Courts are available as regards the meaning of the term ‘own’ - joint ownership of the assessee, in the present case, in 2 residential Flats on the date of transfer of original capital asset will not disentitled the assessee from claiming relief under section 54F. - AT
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