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...
Addition on account of peak cash deficit worked out by the revenue authorities - the assessee did not explain the difference between the cash found and seized at the premises and the cash mentioned in the cash book - Additions confirmed - HC
Addition on account of peak cash deficit worked out by the revenue authorities - the assessee did not explain the difference between the cash found and seized at the premises and the cash mentioned in the cash book - Additions confirmed - HC
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