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...
Treating the built up area of a property as stock-in-trade instead of part of the capital asset - The assessee was not carrying out any business,that the built up area was not stock in trade and that he was entitled to the benefit of inflation index - AT
Treating the built up area of a property as stock-in-trade instead of part of the capital asset - The assessee was not carrying out any business,that the built up area was not stock in trade and that he was entitled to the benefit of inflation index - AT
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