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...
Imported of goods as ‘private personal property’ or import to warranty replacement by companies or commercial organization - Benefit of exemption Notification No. 80/70-Cus dated 24.08.1970 allowed - AT
Imported of goods as ‘private personal property’ or import to warranty replacement by companies or commercial organization - Benefit of exemption Notification No. 80/70-Cus dated 24.08.1970 allowed - AT
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