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...
Transfer of TDRs amounts to transfer of a Capital Asset - taxing under the head capital gain cannot be sustained as there is no cost of acquisition - provisions of section 55(2) do not apply - AT
Transfer of TDRs amounts to transfer of a Capital Asset - taxing under the head capital gain cannot be sustained as there is no cost of acquisition - provisions of section 55(2) do not apply - AT
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