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...
Capital gain computation - date of acquisition of the right over the property by the assessee - benefit of indexation on the cost - date of acquisition of the property was to be reckoned from the date of the allotment i.e in the F.Y. 1998-99. - AT
Capital gain computation - date of acquisition of the right over the property by the assessee - benefit of indexation on the cost - date of acquisition of the property was to be reckoned from the date of the allotment i.e in the F.Y. 1998-99. - AT
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