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 of leave encashment u/s 10(10AA)(ii) - AO directed to allow 100% exemption of leave encashment received on account of employment with Department of telecommunication u/s 10(10AA)(i) of the Act whereas for remaining amount the AO is directed to calculate the exemption u/s 10(10AA)(ii) - AT
Exemption of leave encashment u/s 10(10AA)(ii) - AO directed to allow 100% exemption of leave encashment received on account of employment with Department of telecommunication u/s 10(10AA)(i) of the Act whereas for remaining amount the AO is directed to calculate the exemption u/s 10(10AA)(ii) - AT
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