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...
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Input Tax Credit - capital goods - M. S. Sheets utilized for construction of silo - UP VAT - the distinction of movable or immovable nature of goods is not contained in the Act, and is otherwise not a relevant consideration - HC
Input Tax Credit - capital goods - M. S. Sheets utilized for construction of silo - UP VAT - the distinction of movable or immovable nature of goods is not contained in the Act, and is otherwise not a relevant consideration - HC
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