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...
Rejection of settlement application - The petitioner is entitled to maintain the application before the Commission as there is a SCN for confiscation and it would fall within the definition of caseas defined u/s 127-A(b) of the Act. - HC
Rejection of settlement application - The petitioner is entitled to maintain the application before the Commission as there is a SCN for confiscation and it would fall within the definition of caseas defined u/s 127-A(b) of the Act. - HC
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