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...
Sale of depreciable assets - computation of capital gains r.w.s 50C - The WDV would have to be necessarily computed in terms of section 43(6), and for which section 50C has no application. how we wonder the opening WDV could be altered without first changing the depreciation for the immediately preceding year and, concomitantly, the WDV at the close of that year. - AT
Sale of depreciable assets - computation of capital gains r.w.s 50C - The WDV would have to be necessarily computed in terms of section 43(6), and for which section 50C has no application. how we wonder the opening WDV could be altered without first changing the depreciation for the immediately preceding year and, concomitantly, the WDV at the close of that year. - AT
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