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...
Repatriation of income and sale proceeds of assets held abroad by NRIs who have returned to India for permanent settlement/acquired abroad through remittances under LRS - Clarification. - Cir. No. 37 Dated: October 19, 2011
Repatriation of income and sale proceeds of assets held abroad by NRIs who have returned to India for permanent settlement/acquired abroad through remittances under LRS - Clarification. - Cir. No. 37 Dated: October 19, 2011
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