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...
Valuation - interconnected undertakings u/s 2(g) of MRTP Act, 1969 - It is apparent that when the affairs of these 3 units were managed by overall control, the benefit accrue to the closely connected family member - Demand confirmed invoking extended period of limitation - AT
Valuation - interconnected undertakings u/s 2(g) of MRTP Act, 1969 - It is apparent that when the affairs of these 3 units were managed by overall control, the benefit accrue to the closely connected family member - Demand confirmed invoking extended period of limitation - AT
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