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...
CENVAT credit availed on goods exempted by notification - fabrication of body / structure on motor vehicle chassis - assessee has not paid the correct amount under Rule 6(3)(b) of Cenvat Credit Rules, 2001 - demand of duty alongwith interest upheld - AT
CENVAT credit availed on goods exempted by notification - fabrication of body / structure on motor vehicle chassis - assessee has not paid the correct amount under Rule 6(3)(b) of Cenvat Credit Rules, 2001 - demand of duty alongwith interest upheld - AT
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