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...
Penalty for mis-declaration of goods - import of CRT picture tubes 14“ CRT picture tubes - there was absolutely no reason for mentioning the words “data graphic display tubes colour with phosphor dot Screen pitch smaller than 0.4 mm“ in the bill of entry - AT
Penalty for mis-declaration of goods - import of CRT picture tubes 14“ CRT picture tubes - there was absolutely no reason for mentioning the words “data graphic display tubes colour with phosphor dot Screen pitch smaller than 0.4 mm“ in the bill of entry - AT
Note: It is a system-generated summary and is for quick reference only.