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...
Income earned by the sale of the property - taxability lies in the hands of assessee AOP or the members of the assessee AOP - - it was the members of the assessee AOP who were the “real owners” of the impugned property in question, and accordingly income is liable to be taxed in the hands of the respective members, in proportion to their holding. - AT
Income earned by the sale of the property - taxability lies in the hands of assessee AOP or the members of the assessee AOP - - it was the members of the assessee AOP who were the “real owners” of the impugned property in question, and accordingly income is liable to be taxed in the hands of the respective members, in proportion to their holding. - AT
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