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...
Liquidation - Transfer of property - Oral agreement - no disposition of the property before the order of winding-up - discretion u/s 536(2) cannot hence be exercised to protect or save such a transaction - HC
Liquidation - Transfer of property - Oral agreement - no disposition of the property before the order of winding-up - discretion u/s 536(2) cannot hence be exercised to protect or save such a transaction - HC
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