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...
Department cannot refuse to grant Central Excise registration in respect of the premises in question to the petitioner on the ground that the earlier registration has not been surrendered and that there are outstanding dues of the erstwhile unit. - HC
Department cannot refuse to grant Central Excise registration in respect of the premises in question to the petitioner on the ground that the earlier registration has not been surrendered and that there are outstanding dues of the erstwhile unit. - HC
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