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...
Deletion of perquisite u/s 2(24)(vi) - interest free loan to director - interest free money in the form of entrance fee and membership fee available with the company was more than the advance received by the assessee from the said company - No addition - AT
Deletion of perquisite u/s 2(24)(vi) - interest free loan to director - interest free money in the form of entrance fee and membership fee available with the company was more than the advance received by the assessee from the said company - No addition - AT
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