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 imported goods - By application of rule 1 of “General Rules of Interpretation of Import Tariff”, classification of the goods is to be done in accordance with the terms of headings and any relative Section or Chapter Notes.
Classification of imported goods - By application of rule 1 of “General Rules of Interpretation of Import Tariff”, classification of the goods is to be done in accordance with the terms of headings and any relative Section or Chapter Notes.
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