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...
Appeal against the order of first appellate authority - non constitution of GST Tribunal - Due to non constitution of the GST Tribunal, number of writ petitions are being filed in the High Court thereby further burdening the Court.
Appeal against the order of first appellate authority - non constitution of GST Tribunal - Due to non constitution of the GST Tribunal, number of writ petitions are being filed in the High Court thereby further burdening the Court.
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