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...
Levy of Anti Dumping duty - challenging the finding of the DA - caustic soda - chlorine - the position of "Equal Economic Importance" cannot be given to chlorine in the Indian context - Treatment of chlorine as a by-product is correct - AT
Levy of Anti Dumping duty - challenging the finding of the DA - caustic soda - chlorine - the position of "Equal Economic Importance" cannot be given to chlorine in the Indian context - Treatment of chlorine as a by-product is correct - AT
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