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 service - Cargo Handling Service - The appellant is as individual engaged in providing contract for various jobs and in the circumstances the activity of the appellant does not come under the purview of 'Cargo Handling Service'. - AT
Classification of service - Cargo Handling Service - The appellant is as individual engaged in providing contract for various jobs and in the circumstances the activity of the appellant does not come under the purview of 'Cargo Handling Service'. - AT
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