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...
CENVAT Credit on inputs - Captive consumption u/ntf 67/95 - Exemption vide Notification No. availing exemption on Final Products as supply to International Competitive Bidding (ICB) Project - prima facie case is in favor of assessee - AT
CENVAT Credit on inputs - Captive consumption u/ntf 67/95 - Exemption vide Notification No. availing exemption on Final Products as supply to International Competitive Bidding (ICB) Project - prima facie case is in favor of assessee - AT
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