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...
Disallowance of loss claimed - CIT(A) is correct in holding that the valuation of shares at a lesser price than the cost was resorted to only to claim notional loss.
Disallowance of loss claimed - CIT(A) is correct in holding that the valuation of shares at a lesser price than the cost was resorted to only to claim notional loss.
Note: It is a system-generated summary and is for quick reference only.
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