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...
Imposition of redemption fine - import of copper scrap druid - mis-declaration of description and value - no supplier would supply a high priced goods against an order of less priced goods - redemption fine and penalty confirmed.
Imposition of redemption fine - import of copper scrap druid - mis-declaration of description and value - no supplier would supply a high priced goods against an order of less priced goods - redemption fine and penalty confirmed.
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