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...
Import of old dore bars with impurity - claim of benefit of concessional rate of customs duty - The words "in accordance" requires a literal interpretation and should not be confused with the use of words "along with goods". Both of them would give different meanings. - HC
Import of old dore bars with impurity - claim of benefit of concessional rate of customs duty - The words "in accordance" requires a literal interpretation and should not be confused with the use of words "along with goods". Both of them would give different meanings. - HC
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