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...
Remission of duty - loss of goods - The expression "Natural causes" or "Unavoidable accidents" have to be interpreted in their ordinary and natural connotation in reasonable manner to sub-serve the object of legislature in introducing the remission of duty.
Remission of duty - loss of goods - The expression "Natural causes" or "Unavoidable accidents" have to be interpreted in their ordinary and natural connotation in reasonable manner to sub-serve the object of legislature in introducing the remission of duty.
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