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...
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SVLDRS scheme - rectification of error/mistake apparent on the face of the record - The respondent No.2 is directed to rectify the declaration dated 30th December, 2019 and consider it as one filed under the ‘litigation’ category instead of ‘voluntary disclosure’ and process the same in accordance with law within four weeks - HC
SVLDRS scheme - rectification of error/mistake apparent on the face of the record - The respondent No.2 is directed to rectify the declaration dated 30th December, 2019 and consider it as one filed under the ‘litigation’ category instead of ‘voluntary disclosure’ and process the same in accordance with law within four weeks - HC
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