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...
Import of Pardini Air Pistol K12 Cal. 177/4.5 - prohibited goods - notification dated 21.11.2007 clearly distinguishes a “shooter” from “renowned shooter” and import of “Arms” from import of “other Arms” by allowing 0.177 air gun pistols for free import by shooters registered with Rifle Clubs /Association.
Import of Pardini Air Pistol K12 Cal. 177/4.5 - prohibited goods - notification dated 21.11.2007 clearly distinguishes a “shooter” from “renowned shooter” and import of “Arms” from import of “other Arms” by allowing 0.177 air gun pistols for free import by shooters registered with Rifle Clubs /Association.
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