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...
Release of seized Foreign Currency - conversion of Foreign Currency into Indian Currency - Notification dated 14th February 2006 requires notice to be issued to the owner of the goods prior to its disposal, no such notice to petitioner - directed to pay the Indian rupees equivalent by applying the conversion rate as of today
Release of seized Foreign Currency - conversion of Foreign Currency into Indian Currency - Notification dated 14th February 2006 requires notice to be issued to the owner of the goods prior to its disposal, no such notice to petitioner - directed to pay the Indian rupees equivalent by applying the conversion rate as of today
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