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...
Validity of Compounding Scheme – Relief to declare compounding scheme to be ultra vires, is not entertainable inasmuch as on one hand petitioners have prayed for declaring scheme to be ultra vires and on other hand they prayed that benefit of scheme be provided to them for part of period - HC
Validity of Compounding Scheme – Relief to declare compounding scheme to be ultra vires, is not entertainable inasmuch as on one hand petitioners have prayed for declaring scheme to be ultra vires and on other hand they prayed that benefit of scheme be provided to them for part of period - HC
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