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...
Project import - benefit of Notification No. 6/2002-CE dt.1.3.2002 - the exemption cannot be extended to turbine which converts heat energy into rotational energy (kinetic energy) - AT
Project import - benefit of Notification No. 6/2002-CE dt.1.3.2002 - the exemption cannot be extended to turbine which converts heat energy into rotational energy (kinetic energy) - AT
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