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...
Penalty u/s 114 - In the case of loading of container on the vessel and sailing of vessel without obtaining 'Let Export Order', the shipping line alone can be held liable for penalty and not the exporter. - AT
Penalty u/s 114 - In the case of loading of container on the vessel and sailing of vessel without obtaining 'Let Export Order', the shipping line alone can be held liable for penalty and not the exporter. - AT
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