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...
Renting of immovable property service - Ex-parte order - appellant being non-cooperative, they need to be put to some condition so that they file a reply and appear before the adjudicating authority as and when the adjudicating authority grants a personal hearing. - matter remanded back subject to pre-deposit of Rs. 30 lakhs - AT
Renting of immovable property service - Ex-parte order - appellant being non-cooperative, they need to be put to some condition so that they file a reply and appear before the adjudicating authority as and when the adjudicating authority grants a personal hearing. - matter remanded back subject to pre-deposit of Rs. 30 lakhs - AT
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