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...
ITAT remanded matter to AO to verify if assessee applied for completion/occupancy certificate before specified date of 31.03.2013 and if there was any lapse by assessee in fulfilling conditions for making application. AO directed to decide pro-rata deduction u/s 80IB(10) and violation of 80IB(10)(e) afresh after examining evidence. Assessee's ground allowed for statistical purposes.
ITAT remanded matter to AO to verify if assessee applied for completion/occupancy certificate before specified date of 31.03.2013 and if there was any lapse by assessee in fulfilling conditions for making application. AO directed to decide pro-rata deduction u/s 80IB(10) and violation of 80IB(10)(e) afresh after examining evidence. Assessee's ground allowed for statistical purposes.
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