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...
Exemption under Notification No.108/95-CE - projects financed by the said United Nations or an International Organisation and approved by the Government of India - the condition for grant of exemption is supply of the goods towards the project and nothing beyond - AT
Exemption under Notification No.108/95-CE - projects financed by the said United Nations or an International Organisation and approved by the Government of India - the condition for grant of exemption is supply of the goods towards the project and nothing beyond - AT
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