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...
Allowable business expenditure - compensation paid by the assessee for the closure of agreement - as per AO company to whom the compensation has been paid did not have any right and therefore compensation paid by the assessee is not allowable - Claim allowed by the CIT(A) is correct - AT
Allowable business expenditure - compensation paid by the assessee for the closure of agreement - as per AO company to whom the compensation has been paid did not have any right and therefore compensation paid by the assessee is not allowable - Claim allowed by the CIT(A) is correct - AT
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