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...
Classification of tooth paste - Sensodent-K and Sensodent-KF having active ingredient namely Potassium Nitrate - classifiable under Chapter 3003.10 as medicated dentist paste or as tooth paste under sub-heading 3306.10 - classification under sub-Heading 3003.10 was correct - AT
Classification of tooth paste - Sensodent-K and Sensodent-KF having active ingredient namely Potassium Nitrate - classifiable under Chapter 3003.10 as medicated dentist paste or as tooth paste under sub-heading 3306.10 - classification under sub-Heading 3003.10 was correct - AT
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