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...
Import of Crude Palm Oil - High seas sale - carotenoids content of the imported palm oil - the appellant could not be able to justify that carotenoid contents is more than 500 mg/kg contrary - Benefit of exemption cannot be allowed - AT
Import of Crude Palm Oil - High seas sale - carotenoids content of the imported palm oil - the appellant could not be able to justify that carotenoid contents is more than 500 mg/kg contrary - Benefit of exemption cannot be allowed - AT
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