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...
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Detention of Goods – Non availability of E-Transit passes – TNVAT - petitioner's vehicles need not carry E-Transit pass in middle of transit - when subject vehicles, have accompanied with KK Forms, Bill of Entry and Sale Bill of Seller in Bombay against C Forms, first respondent could have released vehicles, along with goods, after verifying above documents - HC
Detention of Goods – Non availability of E-Transit passes – TNVAT - petitioner's vehicles need not carry E-Transit pass in middle of transit - when subject vehicles, have accompanied with KK Forms, Bill of Entry and Sale Bill of Seller in Bombay against C Forms, first respondent could have released vehicles, along with goods, after verifying above documents - HC
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