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...
Specific act or act of commission or omission on the part of each Director quantifying the loss to the Company - merely because of inaction on the part of the Directors as a general allegation, no ground to hold the respondents guilty of misfeasance or fraud
Specific act or act of commission or omission on the part of each Director quantifying the loss to the Company - merely because of inaction on the part of the Directors as a general allegation, no ground to hold the respondents guilty of misfeasance or fraud
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