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...
Valuation - place of removal - in case the goods were cleared to consignment agents premises from where the same were sold, it was the consignment agent’s premises which was to be treated as the ‘place of removal’ - cost upto the place of removal to be included - AT
Valuation - place of removal - in case the goods were cleared to consignment agents premises from where the same were sold, it was the consignment agent’s premises which was to be treated as the ‘place of removal’ - cost upto the place of removal to be included - AT
Note: It is a system-generated summary and is for quick reference only.
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