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...
Demand of service tax - Demand u/s 68 or 73 - show cause notice i.e., 06.10.2004 - statutory provision under which the show cause notice issued was not in existence as on that date - demand cannot be made - HC
Demand of service tax - Demand u/s 68 or 73 - show cause notice i.e., 06.10.2004 - statutory provision under which the show cause notice issued was not in existence as on that date - demand cannot be made - HC
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