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...
Classification of goods - Classification under CSH 1701.31 or 1701.39 - Clearance of sugar as levy sugar - It is nobody s case that the said Act is not Central act. The tariff heading 1701.31 is applicable in the cases in hand. - AT
Classification of goods - Classification under CSH 1701.31 or 1701.39 - Clearance of sugar as levy sugar - It is nobody s case that the said Act is not Central act. The tariff heading 1701.31 is applicable in the cases in hand. - AT
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