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...
Substitution of new sections 58, 58A and 58B for section 58 of Customs Act, 1962 - Licensing of private warehouses- Licensing of special warehouses - Cancellation of Licence - The proposed section 58 seeks to vest with the Principal Commissioner of Customs or Commissioner of Customs, the power to license a private warehouse. -
Substitution of new sections 58, 58A and 58B for section 58 of Customs Act, 1962 - Licensing of private warehouses- Licensing of special warehouses - Cancellation of Licence - The proposed section 58 seeks to vest with the Principal Commissioner of Customs or Commissioner of Customs, the power to license a private warehouse. -
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