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...
Petition against Award u/s 34 by Arbitrator - The view of the learned Arbitrator, in the circumstances was a plausible one - no ground having made out for interference with the impugned Award - HC
Petition against Award u/s 34 by Arbitrator - The view of the learned Arbitrator, in the circumstances was a plausible one - no ground having made out for interference with the impugned Award - HC
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