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 GST - Individuals who own flat/s in a society but have opted not to become the member of the society - eligibility for GST exemption of ₹ 7500/- Section 97(2), which encompasses the questions, for the ruling by the AAR does not cover the question raised by the applicant - answer denied
Levy of GST - Individuals who own flat/s in a society but have opted not to become the member of the society - eligibility for GST exemption of ₹ 7500/- Section 97(2), which encompasses the questions, for the ruling by the AAR does not cover the question raised by the applicant - answer denied
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