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...
Duty demand - Shortage of goods - Clandestine removal of goods - there was an established case of issuance of parallel invoices by appellant with same numbers. - Burden of proof was discharged by Revenue - AT
Duty demand - Shortage of goods - Clandestine removal of goods - there was an established case of issuance of parallel invoices by appellant with same numbers. - Burden of proof was discharged by Revenue - AT
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