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...
Benefit of SSI Exemption - Use of Brand name of others - German company, has assigned the trade mark 'BILZ' in favour of the assessee under Agreement dated 18.06.1996 with right to use the said trade mark in India exclusively. Because of the aforesaid assignment, the assessee is using the trade mark 'BILZ' in its own right as its own trade mark - Exemption allowed - SC
Benefit of SSI Exemption - Use of Brand name of others - German company, has assigned the trade mark 'BILZ' in favour of the assessee under Agreement dated 18.06.1996 with right to use the said trade mark in India exclusively. Because of the aforesaid assignment, the assessee is using the trade mark 'BILZ' in its own right as its own trade mark - Exemption allowed - SC
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