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...
Diversion of export Goods OR Not – there was a consignment of Kaftans available in the factory which appeared to be covered by the export invoice - the appellant have a prima facie case in their favour - stay granted - AT
Diversion of export Goods OR Not – there was a consignment of Kaftans available in the factory which appeared to be covered by the export invoice - the appellant have a prima facie case in their favour - stay granted - AT
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