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...
Refund of amount deposited with Customs - unjust enrichment - The Appellant has to stand on its own legs and establish that they have paid the aforesaid amount on their own account, which they failed to establish.
Refund of amount deposited with Customs - unjust enrichment - The Appellant has to stand on its own legs and establish that they have paid the aforesaid amount on their own account, which they failed to establish.
Note: It is a system-generated summary and is for quick reference only.
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