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...
Claim of Interest for delay in allowing the transfer of respective MODVAT/CENVAT credit - Contention to the effect that no interest is payable because there is no provision of interest under the scheme of the Act is also thoroughly misconceived and misplaced - claim of interest allowed @9% - HC
Claim of Interest for delay in allowing the transfer of respective MODVAT/CENVAT credit - Contention to the effect that no interest is payable because there is no provision of interest under the scheme of the Act is also thoroughly misconceived and misplaced - claim of interest allowed @9% - HC
Note: It is a system-generated summary and is for quick reference only.
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