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...
Provisional attachment u/s 281B of bank accounts - applications for stay - High court has passed stricter and imposed cost on unreasonable rejection of stay application, notice for attachment and recovery from bank - the least that is expected of the Officers of the State is to apply the law equally to all and not be over zealous in seeking to collect the revenue ignoring the statutory provisions as well as the binding decisions of this Court.
Provisional attachment u/s 281B of bank accounts - applications for stay - High court has passed stricter and imposed cost on unreasonable rejection of stay application, notice for attachment and recovery from bank - the least that is expected of the Officers of the State is to apply the law equally to all and not be over zealous in seeking to collect the revenue ignoring the statutory provisions as well as the binding decisions of this Court.
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