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...
Genuineness of commission expenses - AO concluded that no such agent services were required by the Government departments and did not find any genuineness in alleged commission expenses - The findings of the AO are not correct - Claim of deduction allowed.
Genuineness of commission expenses - AO concluded that no such agent services were required by the Government departments and did not find any genuineness in alleged commission expenses - The findings of the AO are not correct - Claim of deduction allowed.
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