Patent-settlement expenditure treated as commercially expedient revenue outlay, with foreign-law restrictions inapplicable before the prospective amen...
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...
Vat tax on sale of forms - whether a University is 'dealer' - the main activity is “non-business“ and activity of buying and selling which forms part of an integral part of the non-business activity - No tax - HC
Vat tax on sale of forms - whether a University is 'dealer' - the main activity is “non-business“ and activity of buying and selling which forms part of an integral part of the non-business activity - No tax - HC
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