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...
Abatement of Assessment proceedings - proceedings for the assessment year 1988-89 in the case of the present assessee is declared to have abated as having become time-barred. - refund to be allwoed - HC
Abatement of Assessment proceedings - proceedings for the assessment year 1988-89 in the case of the present assessee is declared to have abated as having become time-barred. - refund to be allwoed - HC
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