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...
Refund claim as per Notification No. 56/2002-CE – goods could not be brought back in the factory within six months period - Rule 16 is different from Rule 16 (C) and the refund stands rightly sanctioned - AT
Refund claim as per Notification No. 56/2002-CE – goods could not be brought back in the factory within six months period - Rule 16 is different from Rule 16 (C) and the refund stands rightly sanctioned - AT
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