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...
Provisional attachment under GST - no SCN in for violation has been issued till date - the Parliament has provided that such provisional attachment can only be done consequent to an order of the Commissioner which ensures due application of mind by a senior officer to the facts of the case before an attachment of a bank account is ordered - since no such order is available on file, attachment is without authority of law
Provisional attachment under GST - no SCN in for violation has been issued till date - the Parliament has provided that such provisional attachment can only be done consequent to an order of the Commissioner which ensures due application of mind by a senior officer to the facts of the case before an attachment of a bank account is ordered - since no such order is available on file, attachment is without authority of law
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