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...
Stay of demand - direction to deposit of 20% of demand - institution is registered u/s 12AA - admittedly a discretion vested in the statutory authority to go below the limit of 20% so fixed in the advisories issued by CBDT - granted interim protection til the disposal of the appeal
Stay of demand - direction to deposit of 20% of demand - institution is registered u/s 12AA - admittedly a discretion vested in the statutory authority to go below the limit of 20% so fixed in the advisories issued by CBDT - granted interim protection til the disposal of the appeal
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