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...
Works contract - Composite supply - pooling sub-station, Transmission Lines and Feeder Bay Work - work involves both supply of goods and supply of services, which are naturally bundled - all the three agreements shall have the same classification for the purpose of taxation under the GST Laws.
Works contract - Composite supply - pooling sub-station, Transmission Lines and Feeder Bay Work - work involves both supply of goods and supply of services, which are naturally bundled - all the three agreements shall have the same classification for the purpose of taxation under the GST Laws.
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