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...
Evasion of custom duty - Suppression of facts - Non declaration of dutiable goods - Confiscation of 14500 Pound gold and diamond - The petitioners cannot be permitted to take benefit of their-own misrepresentation. - HC
Evasion of custom duty - Suppression of facts - Non declaration of dutiable goods - Confiscation of 14500 Pound gold and diamond - The petitioners cannot be permitted to take benefit of their-own misrepresentation. - HC
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