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...
Refund claim under Rule 5 - all of a sudden took a credit for the past three years and claiming the same as accumulated unutilized on account of export of goods - service tax for three years were taken by making one entry that after a lapse of time - AT
Refund claim under Rule 5 - all of a sudden took a credit for the past three years and claiming the same as accumulated unutilized on account of export of goods - service tax for three years were taken by making one entry that after a lapse of time - AT
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