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 - commercial coaching and training services - The amount collected by the appellants for payment to IATA towards registration and examination etc. cannot be considered as a remuneration or consideration for the services rendered to the students in the form of Commercial/Coaching Service - AT
Valuation - commercial coaching and training services - The amount collected by the appellants for payment to IATA towards registration and examination etc. cannot be considered as a remuneration or consideration for the services rendered to the students in the form of Commercial/Coaching Service - AT
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