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...
The restriction on cash transaction (an amount of two lakh rupees or more) shall not apply to withdrawal of cash from a bank, co-operative bank or a post office savings bank - Sections 269ST & 271DA to the Income-tax Act.
The restriction on cash transaction (an amount of two lakh rupees or more) shall not apply to withdrawal of cash from a bank, co-operative bank or a post office savings bank - Sections 269ST & 271DA to the Income-tax Act.
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