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...
Deduction of expenses from capital gain - Amount paid to avoid to litigation, claimed as deduction against the short-term capital gain - sham transaction - The revenue did not initiate proceedings against the company involved in the transaction - The assessee cannot be subjected to tax for the capital gain on the amount mentioned in the memorandum of understanding - Additions deleted - AT
Deduction of expenses from capital gain - Amount paid to avoid to litigation, claimed as deduction against the short-term capital gain - sham transaction - The revenue did not initiate proceedings against the company involved in the transaction - The assessee cannot be subjected to tax for the capital gain on the amount mentioned in the memorandum of understanding - Additions deleted - AT
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