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...
The directions to file appeal are required to be given by the Commissioner only to the very same adjudicating authority is the mandate of the Section 35E(2) of the Act - AT
The directions to file appeal are required to be given by the Commissioner only to the very same adjudicating authority is the mandate of the Section 35E(2) of the Act - AT
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