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...
Assessment u/s 153C - Papers found during the search of another person - Revenue has not submitted the proper satisfaction except pointing out that the name of the assessee is mentioned in the satisfaction note. - Order of CIT(A) deleting the additions, sustained.
Assessment u/s 153C - Papers found during the search of another person - Revenue has not submitted the proper satisfaction except pointing out that the name of the assessee is mentioned in the satisfaction note. - Order of CIT(A) deleting the additions, sustained.
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