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...
Gain on sale of shares - LTCG or STCG - Reckoning of date of purchase - shares transferred to DEMAT account - correct timimg of trade - since the shares were purchased much before the date of Demant, gain is in the nature of long term.
Gain on sale of shares - LTCG or STCG - Reckoning of date of purchase - shares transferred to DEMAT account - correct timimg of trade - since the shares were purchased much before the date of Demant, gain is in the nature of long term.
Note: It is a system-generated summary and is for quick reference only.
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