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...
Welding electrodes used in or in relation to the manufacture of final product whether directly or indirectly and in the factory of manufacturer are eligible for Cenvat credit - AT
Welding electrodes used in or in relation to the manufacture of final product whether directly or indirectly and in the factory of manufacturer are eligible for Cenvat credit - AT
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