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...
Whether supply from DTA to SEZ are eligible for claim of rebate under Rule 18 of Central Excise Rules, 2002 without Bill of Export - assessee were not required to file a Shipping Bill – Rebate claim allowed - CGOVT
Whether supply from DTA to SEZ are eligible for claim of rebate under Rule 18 of Central Excise Rules, 2002 without Bill of Export - assessee were not required to file a Shipping Bill – Rebate claim allowed - CGOVT
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