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 goods - C.I. Roller and separators - the items disputed being Separators and CI rollers are specifically used by the railways as the same are fitted to the specially designed wagons - to be classified under chapter 86 - AT
Classification of goods - C.I. Roller and separators - the items disputed being Separators and CI rollers are specifically used by the railways as the same are fitted to the specially designed wagons - to be classified under chapter 86 - AT
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