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...
There is no concept of assessment on a regular basis or acceptance of details in the service tax returns as correct officially by the Department unless documentary evidence is produced to show that the Department has accepted the assessment made by the assessee - AT
There is no concept of assessment on a regular basis or acceptance of details in the service tax returns as correct officially by the Department unless documentary evidence is produced to show that the Department has accepted the assessment made by the assessee - AT
Note: It is a system-generated summary and is for quick reference only.
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