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...
Revision u/s 263 - correct head of income - while we see no reason to interfere with the order of the Commissioner under Section 263 of the Income Tax Act to the extent it remands the matter to the assessing authority for determining the nature of the income - whether business income or income from other sources - we set aside those findings of the Commissioner in Annexure E order that decides the issue on merits and leaves, no scope for an enquiry by the assessing authority - HC
Revision u/s 263 - correct head of income - while we see no reason to interfere with the order of the Commissioner under Section 263 of the Income Tax Act to the extent it remands the matter to the assessing authority for determining the nature of the income - whether business income or income from other sources - we set aside those findings of the Commissioner in Annexure E order that decides the issue on merits and leaves, no scope for an enquiry by the assessing authority - HC
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