INCOME TAX - transfer pricing - whether consideration exceeded arm's length consideration - consideration that might have been reasonably expected between independent parties dealing at arm's length - meaning of property - meaning of consideration - what constitutes arm's length consideration for acquisition of property
INCOME TAX - whether determinations excessive - whether decision by delegate without authority makes assessment excessive
CONSTITUTIONAL LAW - retrospective effect of taxation legislation - whether retrospectivity results in arbitrary and incontestable tax
↧