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...
Amendment of Invoice – Demand of differential duty – Appellant being EOU eligible to import goods without payment of duty and considering terms of payment and procurement certificate issued by Divisional authorities covering full value, there is no mis-declaration or malafide intention for evasion of duty - AT
Amendment of Invoice – Demand of differential duty – Appellant being EOU eligible to import goods without payment of duty and considering terms of payment and procurement certificate issued by Divisional authorities covering full value, there is no mis-declaration or malafide intention for evasion of duty - AT
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