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...
Suspension of the customs broker licence - When the appellant itself has made submissions on merits as defence, the Commissioner was bound to examine those and give his findings on them. - there are no force in the submission that the Commissioner has pre-decided the issues - There is no ground to revoke the suspension of the Customs Broker Licence of the appellant at this stage - AT
Suspension of the customs broker licence - When the appellant itself has made submissions on merits as defence, the Commissioner was bound to examine those and give his findings on them. - there are no force in the submission that the Commissioner has pre-decided the issues - There is no ground to revoke the suspension of the Customs Broker Licence of the appellant at this stage - AT
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