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...
Classification of Services - appellant own two Aircrafts/Helicopters, which are being provided by them on chartered hire basis - the services will be rightly classifiable under the category of “Supply to Tangible Goods Service” - the classification of the service under the category of STGS upheld.
Classification of Services - appellant own two Aircrafts/Helicopters, which are being provided by them on chartered hire basis - the services will be rightly classifiable under the category of “Supply to Tangible Goods Service” - the classification of the service under the category of STGS upheld.
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