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...
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Classification - motor vehicle chassis manufactured and cleared in CKD/SKD condition from various divisions of the respondent - the classification of parts cleared by the respondent under CETH 8708 sustained - AT
Classification - motor vehicle chassis manufactured and cleared in CKD/SKD condition from various divisions of the respondent - the classification of parts cleared by the respondent under CETH 8708 sustained - AT
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