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...
Clandestine removal of goods - that there is nothing on record to show that cash seized from the residential premises of the General Manager of the company represent sales proceeds of the clandestinely removed goods from the appellant factory. - AT
Clandestine removal of goods - that there is nothing on record to show that cash seized from the residential premises of the General Manager of the company represent sales proceeds of the clandestinely removed goods from the appellant factory. - AT
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