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...
Prohibition of appellant-CHA to transact the business under Chennai Customs jurisdiction - Detention of Consignment - The CHA is not an inspector to weigh the genuineness of the transaction - appellant cannot be saddled with the obligation that they have not verified the antecedents of the importer namely M/s. J.J. Enterprises.
Prohibition of appellant-CHA to transact the business under Chennai Customs jurisdiction - Detention of Consignment - The CHA is not an inspector to weigh the genuineness of the transaction - appellant cannot be saddled with the obligation that they have not verified the antecedents of the importer namely M/s. J.J. Enterprises.
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