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...
Penalty under rule 15 of CCR, 2004 or Rule 26 of Central Excise Rules, 2002 - Department cannot be permitted to issue such corrigendum or to issue a fresh show-cause notice after adjudication of the case - AT
Penalty under rule 15 of CCR, 2004 or Rule 26 of Central Excise Rules, 2002 - Department cannot be permitted to issue such corrigendum or to issue a fresh show-cause notice after adjudication of the case - AT
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