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...
Valuation and classification of ambulances - body building on the duty paid chassis - the appellant is liable to pay duty as per Rule 10A and if any differential duty has been paid, the same is subject to verification - Vehicle in question is classifiable under Chapter heading No. 8702 of CETA, 1985 - AT
Valuation and classification of ambulances - body building on the duty paid chassis - the appellant is liable to pay duty as per Rule 10A and if any differential duty has been paid, the same is subject to verification - Vehicle in question is classifiable under Chapter heading No. 8702 of CETA, 1985 - AT
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