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 83 of the Gujarat GST, 2017 - recording of satisfaction - disobedience of the directions of court - show cause as to why Assistant Commissioner of State Tax should not be made personally liable to pay the costs of the petition and contempt for disobedience of the directions of court
Provisional attachment u/s 83 of the Gujarat GST, 2017 - recording of satisfaction - disobedience of the directions of court - show cause as to why Assistant Commissioner of State Tax should not be made personally liable to pay the costs of the petition and contempt for disobedience of the directions of court
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