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...
Declaration of Dividend - company in liquidation - Since the unsecured creditors have filed individual claims and their claims were adjudicated issuing respective Form No. 69/70, the OL is directed to issue individual notices of dividend in Form No. 138 in the name of one preferential creditor and 43 unsecured creditors, dispensing with publication of notice of dividend in newspapers
Declaration of Dividend - company in liquidation - Since the unsecured creditors have filed individual claims and their claims were adjudicated issuing respective Form No. 69/70, the OL is directed to issue individual notices of dividend in Form No. 138 in the name of one preferential creditor and 43 unsecured creditors, dispensing with publication of notice of dividend in newspapers
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