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...
Notice issued for reopening of assessment is bad in law as it does not even carry a whisper that there has been a failure on the part of the assessee to fully and truly disclose all material facts - HC
Notice issued for reopening of assessment is bad in law as it does not even carry a whisper that there has been a failure on the part of the assessee to fully and truly disclose all material facts - HC
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