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...
Penalty on partner - Firm already penalized - The appellant also tried his best to conceal the relevant records and played a pivotal role in evasion of duty with the help of middlemen, second stage dealers and buyers. - Levy of penalty confirmed
Penalty on partner - Firm already penalized - The appellant also tried his best to conceal the relevant records and played a pivotal role in evasion of duty with the help of middlemen, second stage dealers and buyers. - Levy of penalty confirmed
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