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...
Suspension of CHA License - Right to appeal - right of Department to file an appeal against the order passed by the Commissioner - the Regulations do not prohibit the Revenue from challenging the order - the Appellate Authority has committed an error in rejecting the appeal on the ground that no appeal can be filed by the Revenue against the order passed by the Commissioner of Custom
Suspension of CHA License - Right to appeal - right of Department to file an appeal against the order passed by the Commissioner - the Regulations do not prohibit the Revenue from challenging the order - the Appellate Authority has committed an error in rejecting the appeal on the ground that no appeal can be filed by the Revenue against the order passed by the Commissioner of Custom
Note: It is a system-generated summary and is for quick reference only.