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...
Imposition of Penalty u/s 1112(a) of Customs Act - n the absence of the documents which have been relied upon for issuance of show cause notice, the adjudication order does not survive - stay granted - AT
Imposition of Penalty u/s 1112(a) of Customs Act - n the absence of the documents which have been relied upon for issuance of show cause notice, the adjudication order does not survive - stay granted - AT
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