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...
Proceedings initiated u/s 153C - payment of cash against the property - The person who has recorded BAHIs found during the course of search was not subjected to cross-examination on behalf of the assessee. Initiation of proceedings under section 153C is invalid and bad in law
Proceedings initiated u/s 153C - payment of cash against the property - The person who has recorded BAHIs found during the course of search was not subjected to cross-examination on behalf of the assessee. Initiation of proceedings under section 153C is invalid and bad in law
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