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...
Acquisition of 3D sesismic data - the provisions of Section 5(2) will not stand on the way of the Authorities insisting on the amount of mobilization advance received by the appellant outside India being included - Section 44BB(2) clearly provides for reckoning the amount received outside India also for calculating the amount. - HC
Acquisition of 3D sesismic data - the provisions of Section 5(2) will not stand on the way of the Authorities insisting on the amount of mobilization advance received by the appellant outside India being included - Section 44BB(2) clearly provides for reckoning the amount received outside India also for calculating the amount. - HC
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