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...
Direction to IT department to examine source of fund - petitioner made a complaint with the Income Tax Authorities - the assessment for the relevant period are already over as well as the stipulated period during which the assessments could be reopened has also expired - petition is highly belated and no direction can be granted
Direction to IT department to examine source of fund - petitioner made a complaint with the Income Tax Authorities - the assessment for the relevant period are already over as well as the stipulated period during which the assessments could be reopened has also expired - petition is highly belated and no direction can be granted
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