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...
Adjustment of tax liability u/s 132B - request made by the petitioners for the sale of gold bars for adjustment towards the automatic tax liability - tax liability was not crystallized - the application filed by the assessee was throughly misconceived and unsustainable - HC
Adjustment of tax liability u/s 132B - request made by the petitioners for the sale of gold bars for adjustment towards the automatic tax liability - tax liability was not crystallized - the application filed by the assessee was throughly misconceived and unsustainable - HC
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