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...
Application u/s 119(2)(b) for condoning delay, if any, in filing Form 10-ID to avail the beneficial rate of tax of 15% u/s 115BAB - Validity of order of CBDT rejecting the application u/s 119(2)(b) - FDI investment approval from China - Beneficial rate of tax of 15% u/s 115BAB - The High court identified procedural irregularities, including the absence of the Member's signature and non-disclosure of field reports, which undermined the validity of the order. Consequently, the court quashed the order and directed the CBDT to provide all relevant documents to the petitioner for reconsideration.
Application u/s 119(2)(b) for condoning delay, if any, in filing Form 10-ID to avail the beneficial rate of tax of 15% u/s 115BAB - Validity of order of CBDT rejecting the application u/s 119(2)(b) - FDI investment approval from China - Beneficial rate of tax of 15% u/s 115BAB - The High court identified procedural irregularities, including the absence of the Member's signature and non-disclosure of field reports, which undermined the validity of the order. Consequently, the court quashed the order and directed the CBDT to provide all relevant documents to the petitioner for reconsideration.
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