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...
Nature of activity of repair and maintenance of the equipments so that the same can be re-used without requiring replacement - The activity is not amounting to manufacture - Cenvat Credit of excise duty paid on inputs is eligible while paying service tax on inspection, Certification and engineering services etc - AAR
Nature of activity of repair and maintenance of the equipments so that the same can be re-used without requiring replacement - The activity is not amounting to manufacture - Cenvat Credit of excise duty paid on inputs is eligible while paying service tax on inspection, Certification and engineering services etc - AAR
Note: It is a system-generated summary and is for quick reference only.
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