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...
Disallowing any part of the depreciation on account of personal use of the directors, u/s 38(2), does not appear to have been passed upon application of mind, when the director had no opportunity to use the car - HC
Disallowing any part of the depreciation on account of personal use of the directors, u/s 38(2), does not appear to have been passed upon application of mind, when the director had no opportunity to use the car - HC
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