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...
Classification - printing biri wrappers cut to size - Classification under Chapter sub-heading 4821.00 or under Chapter Heading 4823.19 - the goods in question would fall under Item No. 4901.90 which attracts nil duty - SC
Classification - printing biri wrappers cut to size - Classification under Chapter sub-heading 4821.00 or under Chapter Heading 4823.19 - the goods in question would fall under Item No. 4901.90 which attracts nil duty - SC
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