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...
Revokation of CHA licence - present order issued without indicating the disagreement with the enquiry report and getting the response of the appellant, is in clear violation of principles of natural justice - order is unsustainable and set aside - AT
Revokation of CHA licence - present order issued without indicating the disagreement with the enquiry report and getting the response of the appellant, is in clear violation of principles of natural justice - order is unsustainable and set aside - AT
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