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...
Levy of penalty where service tax and interest was deposited before passing of the order in original - no case for the imposition of a penalty was made out. - HC
Levy of penalty where service tax and interest was deposited before passing of the order in original - no case for the imposition of a penalty was made out. - HC
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