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...
Process amounting to manufacture - cutting of jumbo roll into small sizes and then packs the same as paper napkins and facial tissues in the unit containers - the amended definition of manufacture u/s 2(f)(iii) of the CE Act, w.e.f. 01.03.2003, the activity undertaken by the assessee would amount to manufacture - duty payable on the clearance of paper napkin, paper towel, etc.
Process amounting to manufacture - cutting of jumbo roll into small sizes and then packs the same as paper napkins and facial tissues in the unit containers - the amended definition of manufacture u/s 2(f)(iii) of the CE Act, w.e.f. 01.03.2003, the activity undertaken by the assessee would amount to manufacture - duty payable on the clearance of paper napkin, paper towel, etc.
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