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...
CENVAT Credit - input services - legal services - denial on account of nexus - these services were in relation to acquisition of the new plants and investments which have no nexus whatsoever with the manufacture by any of their plants. These facts are not in dispute - credit denied.
CENVAT Credit - input services - legal services - denial on account of nexus - these services were in relation to acquisition of the new plants and investments which have no nexus whatsoever with the manufacture by any of their plants. These facts are not in dispute - credit denied.
Note: It is a system-generated summary and is for quick reference only.
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