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...
Penalty under Section 11AC - Neither the duty amount nor the interest has been paid either prior to raising of the demand or after the demand had been finalised in the Order-in-Original - Tribunal has committed an error of having made available the option of reduced penalty. - HC
Penalty under Section 11AC - Neither the duty amount nor the interest has been paid either prior to raising of the demand or after the demand had been finalised in the Order-in-Original - Tribunal has committed an error of having made available the option of reduced penalty. - HC
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