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...
Applicability of section 8(1)(e) of RTI Act – fiduciary relationship - Whether the information provided by an individual in his income tax returns is exempt from disclosure u/s 8(1)(j) - the information relating to individual assesse could not be disclosed. - HC
Applicability of section 8(1)(e) of RTI Act – fiduciary relationship - Whether the information provided by an individual in his income tax returns is exempt from disclosure u/s 8(1)(j) - the information relating to individual assesse could not be disclosed. - HC
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