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...
Levy of Excise duty - parts used in repair of old cylinders - Inasmuch as the appellant has paid the service tax which is more or less equivalent to the excise duty required to be paid by them, there is no justification for upholding the demand of duty.
Levy of Excise duty - parts used in repair of old cylinders - Inasmuch as the appellant has paid the service tax which is more or less equivalent to the excise duty required to be paid by them, there is no justification for upholding the demand of duty.
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