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...
Levy of GST - Tripartite agreement - taxability of services - scope of 'supply' - Alternate accommodation to be paid to the tenant of the old building by the developer/owner - compensation for alternate accommodation / damages for delayed handover of possession of the new premises - Levy of GST confirmed.
Levy of GST - Tripartite agreement - taxability of services - scope of 'supply' - Alternate accommodation to be paid to the tenant of the old building by the developer/owner - compensation for alternate accommodation / damages for delayed handover of possession of the new premises - Levy of GST confirmed.
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