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...
Works contract services - valuation - composition scheme - applicability of Rule 2A - data in respect of actual value of property in goods transferred in execution of the work is available and produced before the adjudicating authority - matter remanded back - AT
Works contract services - valuation - composition scheme - applicability of Rule 2A - data in respect of actual value of property in goods transferred in execution of the work is available and produced before the adjudicating authority - matter remanded back - AT
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