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...
Confiscation of imported goods - cosmetic goods - improper importation - cosmetics generally cannot be said to be entitled to exemption as substances not intended for medicinal use
Confiscation of imported goods - cosmetic goods - improper importation - cosmetics generally cannot be said to be entitled to exemption as substances not intended for medicinal use
Note: It is a system-generated summary and is for quick reference only.