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...
Doctrine of promissory estoppel - Tax Incentive scheme during the sales tax regime to be continued under VAT regime or not - State Government directed to issue appropriate exemption notifications u/s 5(1) of the KVAT Act on the sale of goods to/by the appellants in terms of Framework Agreement dated: 03.04.1997 - HC
Doctrine of promissory estoppel - Tax Incentive scheme during the sales tax regime to be continued under VAT regime or not - State Government directed to issue appropriate exemption notifications u/s 5(1) of the KVAT Act on the sale of goods to/by the appellants in terms of Framework Agreement dated: 03.04.1997 - HC
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