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...
Arbitration - if a claim is to be decided on the basis of an order of sales tax assessment, the claimant as well cannot be denied the right to seek a direction to the party concerned to produce the assessment order - SC
Arbitration - if a claim is to be decided on the basis of an order of sales tax assessment, the claimant as well cannot be denied the right to seek a direction to the party concerned to produce the assessment order - SC
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