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...
Cenvat Credit - Trading activity - trading became an exempted service only after 1.4.2011 (deemed). Therefore during the relevant period, the appellant was required to reverse the proportionate credit - prima facie case is not in favor of assessee - AT
Cenvat Credit - Trading activity - trading became an exempted service only after 1.4.2011 (deemed). Therefore during the relevant period, the appellant was required to reverse the proportionate credit - prima facie case is not in favor of assessee - AT
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