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 11 - rejection of its application filed u/s 12 A(1)(ac)(iv) - Since there is no dispute regarding the fact that the assessee is still holding registration under section 12A of the Act, therefore, the issue of the validity of rejection of assessee's application u/s 12A(1)(ac)(iv) of the Act becomes solely academic in the facts of the present case.The grounds raised by the assessee are rendered academic in nature and therefore, are dismissed as infructuous. - AT
Exemption u/s 11 - rejection of its application filed u/s 12 A(1)(ac)(iv) - Since there is no dispute regarding the fact that the assessee is still holding registration under section 12A of the Act, therefore, the issue of the validity of rejection of assessee's application u/s 12A(1)(ac)(iv) of the Act becomes solely academic in the facts of the present case.The grounds raised by the assessee are rendered academic in nature and therefore, are dismissed as infructuous. - AT
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