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...
Validity of Judgement of High Court - While admitting the appeal of the Revenue, the High Court has framed 10 question of laws - However, while disposing the appeal, the High Court observed that, no substantial question of law arises out of the judgment rendered by the Income Tax Appellate Tribunal. - While allowing the Appeal of the Revenue, Supreme Court restored the matter before the High Court.
Validity of Judgement of High Court - While admitting the appeal of the Revenue, the High Court has framed 10 question of laws - However, while disposing the appeal, the High Court observed that, no substantial question of law arises out of the judgment rendered by the Income Tax Appellate Tribunal. - While allowing the Appeal of the Revenue, Supreme Court restored the matter before the High Court.
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